Diseño de un sistema de costeo por actividades para el laboratorio de saneamiento de la Empresa Pública Municipal Etapa EP periodo 2016

Abstract

The purpose of this work is to design a cost system, which is based on activities. It allows quantification of used resources in production and management of services. This will be made through an efficient allocation of indirect cost of manufacturing in each activity and later in each service. The Municipal Public Company Sanitation Laboratory of ETAPA EP has a traditional cost system. This system does not reflect a correct valuation of services that it provides. It is therefore necessary to design the activities- based cost model that integrates all resources for development of accredited parameters. The investigation gathered information in April 2016 and it was provided by responsible authorities in the financial area, as well as the personnel which were involved in the Sub-Management of Drinking Water and Sanitation. In this way, design of the ABC cost system generates a better performance in activities to determinate accredited parameters costs. Also with this design, the management will know services which add or eliminate value to Sanitation Laboratory during its decision-making.