Determinación y análisis de costos en la empresa de servicios de internet y telecomunicaciones LIKENET

Abstract

The internet service by means of optical fiber provided by the company LIKENET is based on the type of plan contracted by the user but not on the technological infrastructure used, therefore, it is important to discern the cost of each network infrastructure that entails the provision of the service through the Determination and analysis of the cost based on activities. In the first chapter he concentrated on obtaining all the details of the background of the Likenet company as well as the general information and the main activities that it provides, thus obtaining the preliminary knowledge for the specific development of the following chapters. In the second chapter, the theory of fiber optic internet services was complemented and the theoretical framework was made according to the theoretical foundations of cost for the service company, focusing on the ABC cost system that will be the pillar for the application in the next chapter. In the third chapter, the determination of the cost based on activities was developed through the identification of inducers, parameters and specific activities that intervene in each of the processes of the installation of the service that allowed to obtain favorable results for the decision making of the management, as well as, an análisis of the application of the system and the impact that generates.

Finally, conclusions and recommendations were provided based on the results obtained in the previous chapter, contributing to the company's managers in making timely decisions for a better control of their costs.