Mejoramiento de la rentabilidad mediante el costeo ABC en el Vellón Dorado
Fecha
2018
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Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo busca ser una propuesta de aplicación del modelo de costeo basado en actividades para el negocio “El Vellón Dorado”. El objetivo del modelo en mención es observar los beneficios que aportaría su aplicación para controlar y optimizar los recursos, así también permitirá desarrollar mejoras desde las etapas de planificación y proceso, para de esta manera facilitar la toma de decisiones del propietario debido a que, por lo general, la mayoría de artesanos no cuentan con algún tipo de herramienta en lo relacionado al control de sus costos, ejecutando sus actividades comerciales y manufactureras de forma empírica, sin utilizar herramientas que permitan facilitar el crecimiento de sus negocios.
The present work seeks to be a proposal of application of the cost-based model of activities for the business “El Vellón Dorado”. The objective of the model in question is to observe the benefits that its application would bring to control and optimize the resources, as well as to develop improvements from the planning and process stages, in order to facilitate decision making by the owner, In general, most artisans do not have any type of tools related to controlling their costs, executing their commercial and manufacturing activities in an empirical way, without using tools to facilitate the growth of their businesses.
The present work seeks to be a proposal of application of the cost-based model of activities for the business “El Vellón Dorado”. The objective of the model in question is to observe the benefits that its application would bring to control and optimize the resources, as well as to develop improvements from the planning and process stages, in order to facilitate decision making by the owner, In general, most artisans do not have any type of tools related to controlling their costs, executing their commercial and manufacturing activities in an empirical way, without using tools to facilitate the growth of their businesses.
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Palabras clave
CONTROL, PROCEDIMIENTOS, COSTOS, ACTIVIDADES