Análisis y determinación de los costos de operación de los servicios de relajación y bienestar en la Empresa Balnearios Durán S. A.

Abstract

This paper presents the application of the ABC cost system, in the area of relaxation and well-being of Balnearios Duran SA, because it uses a traditional costing system to distribute the costs to the commercial areas of the company, to obtain the final costs through a predetermined rate, the purpose being to propose a management instrument that considers all the activities carried out for the real determination of the costs. For the application of the system we used the data provided by the company in the last four months of 2018, using a methodology based on direct documentary observation that allowed us to establish the activities developed within the area and then the analysis and interpretation of the data obtained in the course of the investigation. Research methods were applied, starting from the general knowledge of the company, to establishing the methodological proposal and the application of the system, finally the information obtained will be useful to establish the respective conclusions and recommendations.