Diseño de modelo de costos basado en actividades ABC para la clínica veterinaria y laboratorio clínico y de rayos X de la Facultad de Ciencias Agropecuarias de la Universidad de Cuenca

Abstract

Today, cost information is a strategic ally that allows companies to keep up to date and supports decision making regarding the use of resources in production processes. In the case of the services provided in the health area, most of the processes are automated; therefore, the representativeness of indirect costs is significant in relation to the other cost elements. For this reason, with the above mentioned, for the development of the research, it was decided to design a costing system based on ABC activities for the Veterinary Clinic and Clinical and X-Ray Laboratories that would contribute to the optimization of the use of resources and to the correct management decision making. The research was based on a mixed approach methodology, of transversal type, where the qualitative perspective is composed of information gathering of the processes through interviews and direct observation, while the quantitative part is presented through the collection of economic and financial information to be analyzed in the costing process. Finally, the results obtained were analyzed and interpreted to reach accurate and truthful conclusions and recommendations so that in the future they can be used by the departments under study and thus achieve an optimal use of resources, better decision making that in the end become more profitable for the sustainability of the entity