Determinación de los costos para los servicios de la Unidad de Areas Verdes en la Empresa Pública Municipal de Aseo de Cuenca -EMAC EP año 2014

Abstract

Green Areas Unit of the Public Company Toilet Basin EMAC-EP since 2007 assumed responsibility in the management of the green areas of the Canton Cuenca. This department has four services that are: Plant Nursery, Recovery, Maintenance and Afforestation and Parks Administration. Currently the rate of green areas is not sufficient to cover the cost of the unit and does not have a cost system that allows you to determine the costs incurred for providing them. Therefore in this research it is proposed to implement the System Costing by Process as it is appropriate for the type of activities performed and for the optimization of available resources. The method used in this research was the inductive, that as a result it was found that the services in the form of Direct Administration need to adopt this model for proper determination of costs and in the case of the contract form in the services Infrastructure Recovery and Maintenance and afforestation, it is advisable to stay provided by this modality because of the high cost that it represents to the company perform them. The research contains five chapters in which the aspects mentioned above will be developed to reach results, conclusions and recommendations for each service studied.