Propuesta de costeo ABC para la etapa funcional de subtransmisión en la Empresa Eléctrica Regional Centro Sur C. A.

Abstract

The purpose of the current degree work is to design an ABC Costing methodology for the Subtransmission Functional Stage in the Empresa Eléctrica Regional Centro Sur C. A. in order to improve the cost segregation currently applied, and provide relevant information which is necessary for the decision making and reporting of the regulatory body, ARCONEL.

The object of study is the functional stage of Subtransmission; the phase of a power transmission grid that is responsible for carrying reduced voltages from bulk transmission lines to the distribution stage. The study will focus its analysis on 2015 and 2016, segregating the costs of Administration, Operation and Maintenance (CAO&M) registered in those years.

Activity-based costing was identified as a mechanism which enhances the benefits of quality management as it is applied to the processes and procedures of the institution. These processes were updated and validated to consolidate them as a reliable basis for the analysis and determination of a cost per activity.

The development of this work will begin with the research of the current situation of the company and the analysis of the present cost structure, and progress into a study of the entity’s processes and procedures. Finally, this work will address the distribution of resources to the activity and then to the cost object, thus determining the cost of the Subtransmission Functional Stage under the ABC methodology.