Análisis de aplicación de costos mediante el método de costeo ABC aplicado a la “Clínica Santa Ana” S. A. dirigido al área de nutrición durante el período comprendido de enero a junio del 2015

Abstract

The present research has the purpose to do a detailed analysis about the behavior of the relating costs to the area of nutrition Santa Ana Clinic Surgical Medical Center S.A in the period from January to June 2015.

According to the system of costs ABC it will be carried out our study to obtain the real costs that are generating the diets of major distribution inside the area in mention.

The proposal of our research while appling the method of costs ABC owes to that the clinic, and principally the area of nutrition, relies on an elementary system of costs, which does not allow to know clearly about the cost that they control for the preparation of the respective diets and only they take in consideration prices of market, thus there will be offered veracious and reliable information of every served diet.

To carry out our investigation in Santa Ana Clinic, it was made a raising of information provided by the executives Clinic and of the area of nutrition belonging to the first semester of the year 2015. Likewise, through the Management Based on Activities (ABM), it will be possible to know those activities that they add or not value inside the area of nutrition and the products (diets) which currently are generating major costs.