Propuesta de un sistema de costos ABC para la empresa EFIGAS S.A
Markets Globalization opened endless opportunities for many organizations, one of those is the possibility of broadening its diverse products or services portfolio, at the same time, achieving several business lines that contribute to obtain a sustained economic growth through the years. However, th...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión aceptada para publicación |
| Fecha de publicación: | 2020 |
| País: | Colombia |
| Institución: | Universidad Nacional de Colombia |
| Repositorio: | Repositorio UN |
| Idioma: | español |
| OAI Identifier: | oai:repositorio.unal.edu.co:unal/77494 |
| Acceso en línea: | https://repositorio.unal.edu.co/handle/unal/77494 |
| Access Level: | acceso abierto |
| Palabra clave: | Activity cost system ABC costing Cost drivers Cost centers Public service companies Sistema de costos por actividades Costeo ABC Inductores de costos Centros de costos Empresas de servicios públicos |
| Sumario: | Markets Globalization opened endless opportunities for many organizations, one of those is the possibility of broadening its diverse products or services portfolio, at the same time, achieving several business lines that contribute to obtain a sustained economic growth through the years. However, this opportunity has created new internal challenges in companies, since the proportion of indirect costs began to be bigger than direct costs, preventing the determination of cost for each product, service or business line. This means, companies cannot make accurate pricing, identify competitive strategies and make right decisions. That’s why, professors Robert S. Kaplan and Robin Kooper created a type of costing called “ABC Costing” that looks for having a closer approach to the costs that correspond to each product or service. For this reason, in this research exercise a cost distribution model is proposed using the ABC costing methodology for the company Efigas S.A E.S.P aimed at dumping costs to the level of business lines established. The development of this exercise is divided into three stages; first, it describes the theoretical reference and the organization corporate purpose; second, it describes the activities carried out by the different areas of the company, which are the main input to carry out an appropriate costs distribution. In the final stage, the resources used by the organization associated with each cost center are identified and the cost drivers that assign the resources to the established activities are defined. As a result, the cost scheme is carried out, where the resources and cost centers are identified, these are associated with the activities and the activities to the business units, from this scheme the conclusions of the research work are made. Key Word: Activity cost system, ABC costing, cost drivers, cost centers, public service companies. |
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