Determinación de un sistema de costeo basado en actividades (ABC) para los servicios prestados por el Laboratorio Clínico de Atención al Público de la Universidad de Cuenca

Abstract

The continuous innovation of technology and its correlation with the performance of business activities, have been implementing new processes that replace manual techniques in automated techniques, through which it seeks to reduce production costs. The services provided in the health area use automated methods, so their indirect costs are more representative in relation to the other elements of the cost. Therefore, for the development of the research work, the activity-based costing system (ABC) is exposed, a cost model that will be used to determine the total and unit costs of the services provided by the Clinical Laboratory of Public Attention of the University of Cuenca in its different groups of Hematology, Hemostasis, Blood Chemistry, Serological, Immunological, Hormonal Tests, Uroanalysis, Coproanalysis and Microbiology, in a period between the cost obtained by the application of the costing system and what is currently collected for each test performed. Therefore, management indicators will be established to assist in the evaluation of the performance of the activities and resources used; information will be obtained from both qualitative and quantitative data collection methods by applying direct observation, interviews and research inherent to the subject.