Diseño de sistema por actividad (abc)

The present work is about the design of Costing System by Activities together with the Development of an informatic application based in this system, inside an institution devoted to the manufacture, and commercialization of bags and plastic. In the first chapter we will know about the theory of Cos...

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Bibliographic Details
Main Author: Plaza Sánchez, Gloria Jahaira (author)
Other Authors: Guzmán Muñoz, Nicolás Alexis (author), Dalton Noboa, Jaime Lozada (author)
Format: article
Language:spa
Published: 2009
Subjects:
Online Access:http://www.dspace.espol.edu.ec/handle/123456789/6386
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Summary:The present work is about the design of Costing System by Activities together with the Development of an informatic application based in this system, inside an institution devoted to the manufacture, and commercialization of bags and plastic. In the first chapter we will know about the theory of Costing System ABC, like terms and definitions that use in the development of the present work. In the second chapter we will know the mission, vision, description of the activities that generate indirect costs, the detail of the current costing system that we use in the company and his main lines of product that offers. The third chapter is about the development of the Costing System ABC inside the company, the results that obtain with this system, comparisons and analysis between the current system and the system ABC. The chamber chapter presents us all the concerning the development of the informatic application, important definitions on what contains this application and illustrative graphic on the development of this system. The fifth chapter established the conclusions and recommendations that were appearing during the development of each one of the chapters, because it ´s important to emphasize some points that we found.