Propuesta metodológica de costeo ABC, para la segregación de los registros contables de los servicios eléctrico y de alumbrado público, aplicado al caso de la Empresa Eléctrica Regional Centro Sur C. A.

Abstract

The following work presents a methodological proposal of application for the activity-based costing system (ABC), for the segregation of accounting records within the electric and public lighting services in the regional South Central Electric Company Period 2014 - 2015, being its objective to serve as an instrument of business management decision-making.

At present the system that CENTROSUR uses contains a different costing methodology that does not fully meet the needs and expectations of its stakeholders; because there are limitations in the procedures of segregation of accounting records in functional and sub-functional stages. This makes it difficult to generate information on the exact cost of the activities involved in the provision of services (electric service and public lighting). And so, this work shows that a methodology of cost-by-activity is applicable to the CENTROSUR case, making it possible to generate information according to the internal needs and ARCONEL.

In the development of the present work information is collected on the main concepts of the ABC Costing Method and steps for its implementation, and information that was obtained during the updating and mapping of processes and procedures of the functional stage of public lighting of The South Central Regional Company