Costos de servicios funerales y su impacto financiero en Servinacional S. A
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La mayoría de las empresas dedicadas al sector de servicios no identifican y determinan los costos de los servicios de manera correcta, debido a la intangibilidad de ciertos componentes que integran el servicio que ofrecen. Establecer los costos de los servicios es un reto para muchas empresas que se dedican a esta actividad económica. El presente trabajo de investigación desarrollado en la empresa Servinacional S.A. tiene como objetivo determinar el costo del servicio que incurre la empresa al momento de entregar el servicio funeral aplicando el sistema de costeo basado en actividades. Para el estudio se estableció una investigación con diseño no experimental y con enfoque mixto, es decir, cualitativo y cuantitativo, se utilizó como técnicas o instrumentos el análisis, revisión de documentos y entrevistas, tomando como población a los funcionarios de la empresa y como muestra al Gerente, Contador y Jefe de Servicios todos ellos relacionados con el proceso de la entrega del servicio funeral. La determinación de los costos de los servicios permitirá a la administración analizar y establecer la estructura adecuada para la fijación de los precios de venta, lo que optimizará la situación financiera de la empresa. Además esta información le servirá como herramienta gerencial para el análisis del margen de rentabilidad obtenido.
Most of the companies dedicated to the service industry do not identify and determine correctly services costs, due to the intangibility of certain components that make up the service they offer. Establishing the costs of services is a challenge for many companies that are dedicated to this economic activity. The present research work developed in the Servinacional S.A. company its objective is to determine the cost of the service that the company incurs when delivering the funeral service by applying cost system based on activities. For the study, a non-experimental design research was established with a mixed approach, that is, qualitative and quantitative. The analysis, document review and interviews were used as techniques or instruments, taking as population the company's officials and as a sample the Manager, Accountant and Head of Services, all of them related to the process of the delivery of the funeral service. The determination of the costs of the services will allow the administration to analyze and establish the appropriate structure for setting the sale prices, which will optimize the financial situation of the company. In addition, this information will serve as a management tool for the analysis of the profit margin obtained.
Most of the companies dedicated to the service industry do not identify and determine correctly services costs, due to the intangibility of certain components that make up the service they offer. Establishing the costs of services is a challenge for many companies that are dedicated to this economic activity. The present research work developed in the Servinacional S.A. company its objective is to determine the cost of the service that the company incurs when delivering the funeral service by applying cost system based on activities. For the study, a non-experimental design research was established with a mixed approach, that is, qualitative and quantitative. The analysis, document review and interviews were used as techniques or instruments, taking as population the company's officials and as a sample the Manager, Accountant and Head of Services, all of them related to the process of the delivery of the funeral service. The determination of the costs of the services will allow the administration to analyze and establish the appropriate structure for setting the sale prices, which will optimize the financial situation of the company. In addition, this information will serve as a management tool for the analysis of the profit margin obtained.
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COSTO DEL SERVICIO, SITUACIÓN FINANCIERA, SERVICIO FUNERAL