Diseño de un sistema de contabilidad de costos ABC, para el sector turístico-agencias de viajes, caso práctico: Icopmed Travel Cía. Ltda. periodo: primer semestre del 2016

Abstract

The purpose of the present final work is to design an ABC cost system for Icopmed Travel Cia Ltd. company and that it helps for timely decision making based in real costs that allow to know with precision the results of its services.

To bring about the development of the work we studied Icopmed Travel company and the travel tourism-agencies sector to know the environment where it takes place its operations, this methodology is about data collection through sector surveys, interviews, questionnaires to employees of the studied company, and various analysis to the lifting of the ABC costing, where we noted the lack of a cost system in the company and across the industry guiding senior managers to make decisions based on inaccurate costs.

With the ABC cost system design we achieved knowing the real costs of the different services, as well which service gives more and less value for the company and we analyzed the changes caused by the proposed system in the financial statements. The presented study is an ideal tool for the studied company and for the whole sector according to the business type that travel agencies have