Análisis de Costeo Estándar en el Centro Oftalmológico Arichavala

Abstract

The main objective of this research work is to determine the standard production cost for the services offered by the Arichavala Ophthalmological Center "COA", in response to the absence of an adequate cost system in the company. For the development of the project, the five most in-demand surgeries were selected during the year 2023: Pterygium, Avastin, Cataract, Chalazion and Yag Laser. The methodology used included the collection and analysis of historical accounting data, which were used to determine standards per cost element. In addition, variations were calculated by comparing actual costs with established standards. Among the relevant findings, it was identified that Direct Labor (MOD) presents significant inefficiencies, reflected in negative variations for an amount of $28,689.24. Another important aspect within the study was the comparison of costs between the main establishment and one of the downtown branches. This analysis allowed us to evaluate the operational efficiency of both. The results indicated that the branch located in Macas generates a MOD cost per surgery of $0.0288 compared to $0.0371 in Cuenca, operating at 77.58% of the latter's capacity.