Resumen:
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.
