Análisis de los efectos contables y administrativos, en la propuesta para la implementación del sistema de costos ABC en el proceso productivo del sector artesanal de jeans en la ciudad de Cuenca periodo 2014. Caso práctico: Fábrica Peralta Denin Jeans

Abstract

This seeks to improve cost management, analyzing the possibility of a proposal to implement the ABC Cost System in the Factory Denim Jeans Peralta, in order to improve control of indirect costs, since the system Cost ABC gives us more accurate allocation of costs and help us distribute Manufacturing overhead costs depending on the resources consumed by each activity. Our work consists of four parts: Chapter One begins with the theoretical part as regards the general aspects of the craft sector jeans; Chapter Two refers to the theoretical framework on ABC Cost System where we can see the advantages and disadvantages of its implementation; the last two chapters the current system which makes mention of the costs for production orders used by the factory. Finally apply the ABC costing system recognizing the cost centers in the Production and Administrative part in which various indirect activities with corresponding costs are made, which we obtained through interviews and accounting data in order to distribute the activities according to parameters then we distribute the cost of activities to products based on the COST-Drivers collected and thereby obtain Manufacturing overhead costs according to theABC method.