Diseño de costeo basado en actividades y análisis del punto de equilibrio de la empresa PIGGI´S Embutidos PIGEM Cia. Ltda. del período 2016

Abstract

Currently, companies are in constant competition to capture the market through the sale of their products or services; in need of a practical tool to help them solve the problem that most of them encounter which is the decision making about the establishment of prices, the construction of products and the procedure technology. Traditional costing does not provide reasonable methods to assign the indirect price of fabrication and the expenses of the services departments for activities, procedures, products, clients, etc. On the contrary, the ABC costing method will help to offer an action plan that reduces the economic impact of maintaining activities that do not generate added value, creating a precise, rational assignment of the CIF and the administrative fees. Piggi´s Embutidos Pigem Cía. Ltda. having a policy of innovation and creation of products with high quality raw materials, needs to determine the total and unit costs of the measurable products in different activities that the company comprises; knowing that the entire company must have a cost-volume-utility analysis that will help determine the impact of an increase in prices and will demonstrate the minimum sales level required to cover all varying and fixed costs. The aim is to design an ABC costing methodology and apply it, given that currently, the cost of the products it offers and its profitability are partially unknown; we are also seeking for the implementation of the methodology to be carried out thoroughly and the consistent incorporation of an administrative budget and cost management oriented to each activity.