Procedimiento para el costeo y gestión basado en las actividades para el hotel Calón de la provincia de Esmeraldas cantón Esmeraldas
Fecha
2016-05-23
Autores
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Universidad de Guayaquil. Facultad de Comunicación Social. Carrera de Turismo y Hotelería.
Resumen
El trabajo de investigación que se presenta, centra su atención en la Propuesta del procedimiento de Costeo basado en Actividades (ABC/ABM), en un hotel localizado en la Provincia de Esmeraldas, Cantón Esmeraldas de Ecuador. Su objetivo general es aplicar un procedimiento para la determinación del costo basado en actividades, a partir de un estudio de los procesos en el área de Alojamiento del Hotel en cuestión, cuyos objetivos específicos se muestran a continuación:
Desarrollar el marco teórico conceptual a partir de la literatura consultada, teniendo en cuenta los fundamentos teóricos de la evolución de la Contabilidad de Gestión como punto de partida para el análisis de los antecedentes del Costeo basado en Actividades.
Analizar las características del sistema contable vigente en el objeto de estudio, así como del subsistema de costo actual, destacando las principales deficiencias del mismo.
Aplicar el procedimiento ABC/ABM en el área objeto de estudio.
El sistema propuesto tiene como objetivo facilitar la toma de decisiones de los directivos de la organización, pues el actual sistema de costo carece de información para gestionar eficientemente los servicios que demanda el cliente.
Se realizó una búsqueda amplia de criterios de diferentes autores, sobre la evolución de la Contabilidad de Gestión, analizando sus principales aportaciones y demostrando las ventajas del ABC/ABM sobre los Costos Tradicionales.
Como resultado de la investigación se arriban a conclusiones importantes que coadyuvan a mejorar el modo de gestionar los recursos y actividades que se consumen y ejecutan en el área objeto de estudio. Además permiten considerar estas variables para orientar al investigador hacia donde debe encaminarse para proponer una metodología de implementación de un sistema de costo y gestión basado en actividades en cualquier empresa.
The research work presented, focuses on the Proposal of procedure for Activity Based Costing (ABC / ABM), in a hotel located in the Province of Esmeraldas, Ecuador Esmeraldas Canton hotel. Its overall objective is to apply a method for determining the activity-based cost, from a study of the processes in the area of accommodation of the Hotel in question, whose specific objectives are shown below: Develop the conceptual framework from the literature, considering the theoretical foundations of the evolution of management accounting as a starting point for analysis of the background of Activity Based Costing. Analyze the characteristics of the current accounting system in order to study and current cost subsystem, highlighting the main weaknesses of it. Apply the ABC / ABM process in the area under study. The proposed system aims to facilitate the decision making of managers of the organization, because the current system lacks cost information to manage services that the customer efficiently. A broad search criteria different authors was performed on the evolution of Management Accounting, analyzing their main contributions and demonstrating the advantages of ABC / ABM on Traditional costs. As a result of the investigation they arrive at important conclusions that helps to improve the way to manage resources and activities consumed and running in the area under study. They also allow consider these variables to guide the researcher to where should aim to propose a methodology for implementing a system of cost and activity-based management in any company.
The research work presented, focuses on the Proposal of procedure for Activity Based Costing (ABC / ABM), in a hotel located in the Province of Esmeraldas, Ecuador Esmeraldas Canton hotel. Its overall objective is to apply a method for determining the activity-based cost, from a study of the processes in the area of accommodation of the Hotel in question, whose specific objectives are shown below: Develop the conceptual framework from the literature, considering the theoretical foundations of the evolution of management accounting as a starting point for analysis of the background of Activity Based Costing. Analyze the characteristics of the current accounting system in order to study and current cost subsystem, highlighting the main weaknesses of it. Apply the ABC / ABM process in the area under study. The proposed system aims to facilitate the decision making of managers of the organization, because the current system lacks cost information to manage services that the customer efficiently. A broad search criteria different authors was performed on the evolution of Management Accounting, analyzing their main contributions and demonstrating the advantages of ABC / ABM on Traditional costs. As a result of the investigation they arrive at important conclusions that helps to improve the way to manage resources and activities consumed and running in the area under study. They also allow consider these variables to guide the researcher to where should aim to propose a methodology for implementing a system of cost and activity-based management in any company.
Descripción
Palabras clave
COSTOS, SiSTEMA ABC.ABM, GESTION, HOTEL, PROCESOS, ALOJAMIENTO