Propuesta de diseño de un sistema de costos ABC y análisis de aplicabilidad en la empresa Elaborados de Madera AMOROSAYALKASTER Cía. Ltda. ubicado en la ciudad de Cuenca

Abstract

In this thesis we define and implement a system of activity-based costing (ABC) the same indirect costs deemed more realistically by analyzing each of the activities and resources that each consumes, on this basis to be allocated for the costs of each. The company will know those activities that do not add value to it as well as those that remain in the market. This also provides essential help to determine the level of productivity, and in turn minimizing waste.