Valoración del uso del método de costeo ABC en la producción de bebidas naturales para Importmova S.A.
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2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En el mercado de hoy, el tipo de cliente es más exigente y prioriza su atención en el orden de la calidad, el servicio y por último el precio; las tendencias en el campo empresarial es la de contar con información perfecta en cuanto a conocer si los productos y/o servicios son rentables o no, si son competitivos o no, etc. El objetivo es Valorizar el uso del método ABC para reducir los costos en la elaboración de bebidas naturales. La metodología empleada un diseño de campo y documental, de tipo descriptiva y explicativa, se utilizó la técnica de la encuesta con la aplicación del respectivo cuestionario. Los resultados indican que con el método propuesto la empresa puede tener su particular ventaja competitiva basada en costos, así que puede agregar valor continuo a sus clientes. Con la aplicación del modelo en que se plantea le permitirá mejorar los procedimientos, conocer que actividades le generan valor al proceso, qué recursos optimizar, va a considerar una integración y cohesión entre los niveles de la dirección, y el personal de negocios donde se generan los resultados. De la investigación realizada se propone implantar el modelo asi como, su seguimiento y evaluación del modelo dentro del proceso; este modelo se puede aplicar en los diferentes productos de las empresas una vez definidos los recursos, las actividades, los direccionadores y el objeto del costo.
In today's market, the type of customer is more demanding and prioritizes their attention in the order of quality, service and finally the price; the tendencies in the business field is to have perfect information as to know if the products and / or services are profitable or not, if they are competitive or not, etc. The objective is to value the use of the ABC method to reduce costs in the production of natural beverages. The methodology used a field and documentary design, descriptive and explanatory, the survey technique was used with the application of the respective questionnaire. The results indicate that with the proposed method the company can have its particular competitive advantage based on costs, so it can add continuous value to its clients. With the application of the model in which it is presented, it will allow you to improve the procedures, know what activities generate value to the process, what resources to optimize, will consider an integration and cohesion between the management levels, and the business personnel where they are generated. the results. From the research carried out, it is proposed to implement the model as well as its monitoring and evaluation of the model within the process; This model can be applied to the different products of the companies once the resources, activities, routers and cost object have been defined.
In today's market, the type of customer is more demanding and prioritizes their attention in the order of quality, service and finally the price; the tendencies in the business field is to have perfect information as to know if the products and / or services are profitable or not, if they are competitive or not, etc. The objective is to value the use of the ABC method to reduce costs in the production of natural beverages. The methodology used a field and documentary design, descriptive and explanatory, the survey technique was used with the application of the respective questionnaire. The results indicate that with the proposed method the company can have its particular competitive advantage based on costs, so it can add continuous value to its clients. With the application of the model in which it is presented, it will allow you to improve the procedures, know what activities generate value to the process, what resources to optimize, will consider an integration and cohesion between the management levels, and the business personnel where they are generated. the results. From the research carried out, it is proposed to implement the model as well as its monitoring and evaluation of the model within the process; This model can be applied to the different products of the companies once the resources, activities, routers and cost object have been defined.
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MODELO DE COSTEO, ELEMENTOS DE COSTO, PYMES, PRESUPUESTOS