Implementation of the ABC Costing System and the Perception of Continuous Improvement in Industrial Companies of Metal Mechanics in Lurigancho, lima, 2017

Abstract

In order to achieve business excellence in a highly competitive and changing environment such as the
industrial sector, companies have been forced to establish mechanisms in search of continuous
improvement. Cost accounting has gone hand in hand with this trend, and today the ABC costing method is
considered one of the most reliable and accurate methods for determining the cost of manufactured
products. The objective of this research is to know the perception of the continuous improvement in
industrial companies of metal mechanics in Lurigancho, Lima, after the implementation of the ABC costing
system. It was proposed as a hypothesis that "the implementation of the ABC costing system will favor the
perception of continuous improvement in industrial metal-mechanical companies in Lurigancho, Lima,
2017". The focus of the study was quantitative with correlative-causal level. The population included 136
employees from the area of accounting and finance of companies in the metal-mechanical sector where the
ABC costing system was implemented. On the other hand, the sample consisted of 100 people with a 5%
margin of error and a 95% confidence level .Surveys were applied and the results were processed through
Microsoft Excel and SPSS software. The results obtained indicate that there is a variable correlation
coefficient of 83.55%, a linear determination coefficient of 80.10% and a corrected linear correlation
coefficient of 79.70%, so the hypothesis and, therefore, the proposed model is accepted. Finally, it was
concluded that in the companies where the ABC costing technique was implemented, despite the
resistance at the initial stage, they subsequently maintained high levels of improvement in their daily
activities related to this process, reducing waste, increasing productivity and therefore the profitability of
the company.