Propuesta para implementar el método de costo ABC en la compañia Fruta Fresca S.A.
Fecha
2016
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Universidad Estatal de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo tiene como objetivo implementar el método de costeo ABC en la compañía
Fruta Fresca S.A, para determinar una operatividad más eficiente y eficaz dentro de la
organización. Durante la investigación de la compañía en estudio se procedió a elaborar un
cronograma de actividades por cada empleado de ambas agencias Durán y Guayaquil, con la
finalidad de determinar tiempos libres y costos reales no devengados a un 100% por los
empleados, también se detectó que existe incompatibilidad de funciones con la asistente contable
de la agencia Durán, donde se procedió a rediseñar la función en esta área, dándole mayor control
tanto administrativo como en el área contable.
Como parte concluyente se realiza el análisis de la cámara de frio donde se sugiere el cambio de
menor capacidad de almacenamiento cuyo ahorro anual es significativo para la compañía.
This work aims to implement the ABC costing method in the company Fruta Fresca S.A, to determine a more efficient and effective operation within the organization. During the investigation of the company under study, a schedule of activities was elaborated for each employee of both agencies Durán and Guayaquil, in order to determine free time and real costs not accrued to 100% by the employees, also detected that There is incompatibility of functions with the accounting assistant of the agency Durán, where it was redesigned the function in this area, giving it greater control both administrative and in the accounting area. As a conclusive part, the analysis of the cold room is carried out where it is suggested the change of smaller storage capacity whose annual saving is significant for the company.
This work aims to implement the ABC costing method in the company Fruta Fresca S.A, to determine a more efficient and effective operation within the organization. During the investigation of the company under study, a schedule of activities was elaborated for each employee of both agencies Durán and Guayaquil, in order to determine free time and real costs not accrued to 100% by the employees, also detected that There is incompatibility of functions with the accounting assistant of the agency Durán, where it was redesigned the function in this area, giving it greater control both administrative and in the accounting area. As a conclusive part, the analysis of the cold room is carried out where it is suggested the change of smaller storage capacity whose annual saving is significant for the company.
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Córdova Calderón, Tania Elizabeth