El sistema de costos ABC como estrategia para la toma de decisiones empresarial

The objective is to determine the ABC cost system as a strategy for business decision making, taking as a reference the fishing companies of the province of Sechura, year 2018, considering the importance of the study for the reality that the company has when having the ABC cost system when applying strategies that allow making the best decisions. For the investigation, aspects such as cost elements such as direct raw material, direct labor and indirect manufacturing costs were taken into account. In addition to the inductors that measure the activities. Based on the descriptive and observation method, a non-experimental investigation is carried out, in a population of 56 workers. Of them, 20 workers are sampled. Techniques such as the survey and the questionnaire are applied allowing statistical data to be obtained for the variable. Disadvantages are obtained in the ignorance of direct resources, poor distribution of indirect costs and the incorrect application of inductors by activity, which affect the cost of production, concluding that the activity-based cost system is essential to know the real costs incurred in each activity.