El impacto del Costeo ABC en la rentabilidad de las empresas comerciales de ropa deportiva en el Distrito Metropolitano de Quito en el año 2022

Abstract

The article "The Impact of ABC Costing on the Profitability of Sportswear Retail Companies in the Metropolitan District of Quito in 2022" explores how the implementation of Activity-Based Costing (ABC) can influence the profitability of these companies. In a competitive market like Quito, sportswear companies face significant challenges, including fluctuations in production costs, variability in demand, and the need to maintain healthy profit margins. The study adopts a quantitative and descriptive methodology to evaluate how the ABC system can provide more accurate allocation of indirect costs, improving decision-making and operational efficiency. The results indicate that implementing ABC Costing allows for greater accuracy in pricing, cost reduction, and better identification of inefficiency areas. However, challenges such as the need for staff training and integration with other business management systems are also identified. The research highlights that despite the difficulties associated with implementing ABC Costing, the potential benefits for the profitability and competitiveness of sportswear companies in Quito are significant. It concludes that ABC Costing not only improves cost allocation accuracy but also facilitates better strategic and operational planning, contributing to the long-term success and sustainability of these companies in a highly competitive environment.