Aplicación de un sistema de costos ABC en la dirección de la industria aeronáutica de la Fuerza Ecuatoriana (DIAF) del cantón Latacunga provincia de Cotopaxi.
This integrating project was carried out with the purpose of determining the cost generated by the provision of the painting service in the Directorate of the Aeronautical Industry of the Ecuadorian Air Force (DIAF), by collecting information on the different activities that are part of the aircraft...
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| Format: | bachelorThesis |
| Język: | spa |
| Wydane: |
2020
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| Hasła przedmiotowe: | |
| Dostęp online: | http://repositorio.utc.edu.ec/handle/27000/5778 |
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Dodaj etykietę | Streszczenie: | This integrating project was carried out with the purpose of determining the cost generated by the provision of the painting service in the Directorate of the Aeronautical Industry of the Ecuadorian Air Force (DIAF), by collecting information on the different activities that are part of the aircraft maintenance process, noting the poor management of indirect service costs. It is for this reason that the objective is the application of an ABC costing system that allows to determine the real costs and simultaneously provide information necessary for decision making in relation to the activities generated by the service. The painting process is comprised from the negotiation with the client, the hiring until the aircraft leaves the painting department which will be determined with greater emphasis on the development of the value chain. The methodology used through the quantitative approach of documentary and field type, which allowed to gather the information, through the techniques of the interview and direct observation, with instruments such as the observation sheet and the interview guide applied to those involved of the painting process. Through the information provided, the ABC cost system was designed, allowing management and administrative staff to control and determine the actual costs incurred in the service, thus allowing them to establish parameters, standards and standards of material consumption, hand of work and indirect service costs, thus reducing costs that will be reflected in a higher profit, in addition to reducing the price of the service provided, which will become a competitive advantage for the DIAF. |
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