Diseño de un sistema de costeo basado en actividades para una empresa de servicios del sector automotriz ubicada en la ciudad de Guayaquil

Abstract

The present tesina is orientated to design a System of Costing based on activities for the Lubricating one and Riveter " Tarquino JR ", dedicated to the sale of supplies and to offer diverse services of maintenance for all kinds of vehicle. Our principal lens is to provide the owners of the company a System of Costs based on activities, which will allow them to know their structure of costs, mainly on with the assignment of indirect costs to each of the activities that intervene in the different services that the company offers. What is expected with the development of this is system with the good utilization of the ABC tool, to increase the profitability, which can be used as a management tool in the decisions making process principally in the determination of a fair and competitive price for one of their services.