Propuesta de un diseño de sistema de costos “ABC” al sector P8541.04 del INEC “enseñanza de natación” en la ciudad de Cuenca. Caso: Hermanos Enderica Salgado Cia. Ltda.

Abstract

This project will be presenting as a model of ABC costing with the purpose that the swimming schools of the city of Cuenca, can implement and benefit their company. Chapter I, the company and sector general aspects will be represented along with historical background, current status, legal basis, company goals, mission, vision, principles, values, politics, institutional organization, FODA Matriz, strategies, services and finally the value chain. Chapter II describes the theoretical framework in which the ABC costing falls, and all the development of this project is based, it will be taken into account as a guide the theoretical basis with it is a high costing system. Chapter III the practical exercises of the theory will be developed with all activities and cost drivers in order to assign costs and determine the actual cost of the service provided teaching how to swim, finalizing with the interpretation of the results, conclusions and recommendations. The purpose of the project presented to the Escuela de Natacion de los Hermanos Enderica is to encourage using in other swimming schools of the city