Diseño de un sistema de costeo ABC para aplicación en una radio
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El sistema de costos basados en actividades (ABC) ha tenido bastante aceptación los últimos años a nivel mundial en todas las empresas ya que sirve como herramienta de gestión, poder obtener información eficaz en la toma de decisiones. Es por esta razón que el presente proyecto en diseñar un costeo basado en actividad para aplicación a un radio, para que los directivos tengan la información correcta para la correcta toma de decisiones. Para el correcto desarrollo del proyecto se tuvo que detallar mediante fuentes bibliográficas conceptos de costeo basado en actividades, se identificó como se llevan a cabo los registros de ingresos y gastos relacionados con actividades de la empresa y finalmente se creó un diseño de costeo basado en actividad que se adapte a las necesidades de la radio. La creación de un diseño de costeo basado en actividades fue para que los directivos tomen las mejores decisiones e incrementar la rentabilidad de la empresa.
The activity-based costing system (ABC) has been quite accepted in recent years worldwide in all companies that can be used as a management tool, you can get useful information in decision-making. This is the reason why the present project in the design based on the activity for the application of a radio, so that the managers have the correct information for the correct decision making. For the correct development of the project it was necessary to detail by the bibliographic sources concepts of cost based on activities, it was identified how the records of income and expenses related to the activities of the company are carried out and finally a cost-based design was created in the activity that is adapted to the needs of the radio. The creation of a cost design based on activities to manage the best decisions and increase the profitability of the company.
The activity-based costing system (ABC) has been quite accepted in recent years worldwide in all companies that can be used as a management tool, you can get useful information in decision-making. This is the reason why the present project in the design based on the activity for the application of a radio, so that the managers have the correct information for the correct decision making. For the correct development of the project it was necessary to detail by the bibliographic sources concepts of cost based on activities, it was identified how the records of income and expenses related to the activities of the company are carried out and finally a cost-based design was created in the activity that is adapted to the needs of the radio. The creation of a cost design based on activities to manage the best decisions and increase the profitability of the company.
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Palabras clave
COSTEO ABC, VENTAS, COSTOS, GASTOS