Análisis del rendimiento de cryptomonedas en base a un sistema de costos contable ABC en empresas digitales ubicados en Tumbaco, sector la cerámica de Quito en el año 2023

Abstract

The performance of cryptocurrencies based on an ABC accounting costing system in digital businesses in Ecuador during the year 2023 was evidenced by significant changes towards accurate cost allocation, adaptation of traditional accounting systems and accurate data collection. This study not only seeks to understand the current challenges faced in digital businesses given the technologically advanced and dynamic nature towards improving financial management but also to establish best practices to optimize profitability and sustainability in a rapidly changing business environment driven by technological innovation and the implementation of the ABC costing system. The present research was conducted in Tumbaco in the La Cerámica sector; a mixed method combining semi-structured interviews, case studies and financial analysis was employed. It is presented as an effective solution to provide transparency and efficiency in cost management, thus facilitating a more accurate assessment of financial performance.