Análisis del costeo ABC en productos cárnicos empresa Agrosuper
No hay miniatura disponible
Fecha
2018
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Agrosuper, desde su constitución como compañía se ha dedicado a la producción y comercialización de productos de consumo masivo y carne bovina siendo estos sus principales fuentes de ingresos. Las ventas se las realiza por dos canales de distribución, de forma mayorista a supermercados, hoteles y restaurantes y, la que se realiza directamente a consumidor final mediante sus tiendas “SteakHouse” que emplean un formato de negocio tipo Retail. Desde el 2008 que se comercializa productos cárnicos los costos de esta operación se los ha establecido mediante criterios personales de los administradores (modelo por asignación de cuentas contables), el objetivo busca analizar la factibilidad de aplicar el “sistema de costeo ABC” para garantizar el correcto registro y valoración de los recursos que se emplean en cada uno de los productos que se elaboran logrando reducir los costos de operatividad mediante el estudio de los diagramas de flujos que permitirá conocer las actividades innecesarias que no aporten con valor al proceso aumentando los indicadores de eficiencias y eficacia (productividad).
Agrosuper, since its constitution as a company has been dedicated to the production and commercialization of mass consumption products and beet, these being its main sources of income. Sales are made through two distribution channels, wholesale to supermarkets, hotels and restaurants, and that is made directly to the final consumer through its stores “SteakHouse” type Retail. During this time the costs have been established by personal criteria of the administrators, the objective of applying the ABC Costing system is to ensure the correct recording and valuation of costs in each of the products that are a Retail-type business format. Since the 2008 that is marketed meat product the costs of this operation have been established by personal criteria of the administrators (model by allocation of accounting accounts), the objective seeks to analyses the feasibility of applying the “ABC cost system” to guarantee the correct registration and valuation of the resources that are used in each of the products that are produced managing to reduce the operational costs by studying the flowcharts that will allow you to know the unnecessary activities that do not contribute with value the process by increasing the efficiency and efficiently indicators (productivity).
Agrosuper, since its constitution as a company has been dedicated to the production and commercialization of mass consumption products and beet, these being its main sources of income. Sales are made through two distribution channels, wholesale to supermarkets, hotels and restaurants, and that is made directly to the final consumer through its stores “SteakHouse” type Retail. During this time the costs have been established by personal criteria of the administrators, the objective of applying the ABC Costing system is to ensure the correct recording and valuation of costs in each of the products that are a Retail-type business format. Since the 2008 that is marketed meat product the costs of this operation have been established by personal criteria of the administrators (model by allocation of accounting accounts), the objective seeks to analyses the feasibility of applying the “ABC cost system” to guarantee the correct registration and valuation of the resources that are used in each of the products that are produced managing to reduce the operational costs by studying the flowcharts that will allow you to know the unnecessary activities that do not contribute with value the process by increasing the efficiency and efficiently indicators (productivity).
Descripción
Palabras clave
MODELO DE COSTEO, FACTIBILIDAD, RETAIL, PRODUCTIVIDAD