Diseño y aplicación de un sistema de costos ABC a los exportadores de sombreros de paja toquilla en el Azuay. Caso aplicar Pamar & Cía.

Abstract

The present job “Design and application of the system cost ABC to the Straw of toquilla hats exporters in the Azuay Province” was development in Pamar & Cía. A Company dedicated to the processing and sales of the straw Hat. Traditional costing systems to allocate indirectly costs present a major problem, because these systems don t distributed them correctly using predeterminated rates such as: Hours, machines, omitting the relationship case effect of production costs, therefore it is not obtanines the real cost, resulting a wrong information that can t be show in the real situation of business. The system cost ABC has its foundation in activities which consume resources, not products, and them consume activities. Allocating indirect costs is based on activities that are development in the Company, considering both costs and expenses incurred by the same to obtain the final product. Offering in this way timely accruable and reliable information. The Company determine its costs through the model for production orders, for this reason our investigation work was development with the object to give to the company a usefull tool that helps the management the certain way of decision for continuous improvement and a addressing its competitors.