Propuesta del sistema de costos basado en actividades ABC aplicado a la Hostería Durán S. A. de la ciudad de Cuenca para el periodo 2013

Abstract

This thesis presents a proposed methodological procedure of the System Based Cost Activity ABC in the area of food and beverages in a company hotel “Duran Hostry SA", in Cuenca city, which uses the same system common costing which distributes manufacturing overhead costs directly to the final products using a predetermined rate, and our purpose to propose this system as a business management tool that considers each of the activities to determine the actual costs incurred in the study area.

To implement this system, is considered the year 2013, selecting the five menu items most desired by customers at Hostry.

The methodology used is the practical application of the proposal through documentary literature, direct observation allows us to establish how the activities of personnel company, that are related to Food and Drinks area, and the subsequent processing, analysis and interpretation of the data obtained during the research.

For our research, we will apply deductive and inductive methods, where we take a general knowledge at the time of sale the product in the study area up to establish the methodology and system implementation costs ABC. After that, we will use the obtained information to raise the conclusions and recommendations that came to complete the project research, which will be very useful for “Duran Hostry” S.A.