Propuesta de un sistema de costos ABC y análisis de sus beneficios en las Empresas del sector turístico de la provincia del Azuay, periodo 2015. Caso práctico: Empresa Parque Acuático Azulplanet Cía. Ltda. del cantón Gualaceo

Abstract

Many companies overlook the importance of Cost Accounting for management and development of their businesses, which affects obviously the results, limiting their ability to evolve and grow more quickly in line with expectations raised in the vision of each company. System Costing ABC (Activity Based Costing), rather than a cost structure is a valuable management tool that enables companies to effectively control their costs, avoid waste, optimize resources and determine the cost of a product or closer to the real service. That is why this research work is the proposal of a costing system for the company ABC Parque Acuático "Azulplanet Cía. Ltda", designed based on the needs of the company and that offer similar services within the province of Azuay, which can be implemented in Planeta Azul and at the sector level. Tourism is an economic activity that the government has potentiated in recent years through profits tax rate, legal, investment in infrastructure, roads and national and international campaigns. However, if companies do not have adequate operational and administrative tools cannot experience the growth that authorize such changes in state policies, so that our thesis serves as a reference for the administration and management costs. For research we used the inductive method and it consists of four chapters. We start from a diagnosis of the tourism sector was achieved through the application of various techniques: interviews, surveys, desk research, observation, confirmation, in each business sector; then particular aspects of the company Planeta Azul analyzed, the proposal ABC costing system that led to conclusions and general recommendations was developed.