Determinación de un sistema de costos ABC para los restaurantes de lujo de la ciudad de Cuenca caso práctico: Restaurantes Rancho Chileno, septiembre 2015

Abstract

In this present work titling, is determined a system of costs "ABC" that can be used in the restaurants of luxury of the city, applied to the restaurant "Rancho Chileno", in order to improve the allocation of costs that intervene in the processes production, in especially the indirect costs of manufacturing. That by ambiguity that has to the hour of apportion to the different products requires of a special treatment, becoming so in a target improve distribution of these costs. The methodology itself it is the direct application this method to the restaurant and you will get information by direct observation and the tabulating the same, all this making use of the different tools as are the excel and word, for take away out research it started from a knowledge general the environment to reach to establish the costs of each product. By way of that at the end the work established the conclusions and recommendations for better decision-making. That is why for the object of study the month of September 2015 was used, so it is taken into account the dishes higher demand of the month.