Diseño de un modelo de costos ABC en la Empresa de Seguridad y Vigilancia Expreseguridad Cía. Ltda. en la ciudad de Cuenca

Abstract

The development of this thesis is a model of activity – based costing applied to the service company of safety and security “ExpreseguridadCia.Ltda”. In the operations department, which lack tools to get the cost of the services they provide and are currently based on the value of labor that calculates pay over the service plus a percentage gain, meanwhile disregarded are some indirect costs that are a substantial part of their product, so I’ve seen it to be important to propose this method, which allows company managers to analyze the activities and resources that are consumed during the year of 2013. The thesis begins with the background of the company under study and the theoretical framework related costs and other general definitions of activity-based costing. In chapter two the methodology utilized is based on the identification of cost objects, selection and classification or resources, resource allocation to cost centers, distributions of resources to activities, detailed cost centers, and activities of object costs, obtaining the Indirect Manufacturing Cost (CIF) by ABC methodology and to afford the product by adding the raw material and direct labor. In the third and final chapter practical application is made, obtaining the cost of services rendered during the year studied, and from the presented results the conclusions and recommendations have been drawn that will be useful for owners of the company.