Diseño de un sistema de costos por actividades (ABC) en el Hotel "Jimmy”, ubicado en el cantón Latacunga sector Las Fuentes, durante el tercer trimestre del año 2023.
This project is focused in an activity-based costing (ABC) system design to “Jimmy” hotel, located in Latacunga town, in the Fuentes sector, during the third trimester of 2023. Theory plays an indispensable role in the implementation of an ABC cost system, since it expands knowledge by consulting bo...
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| Médium: | bachelorThesis |
| Jazyk: | spa |
| Vydáno: |
2024
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| Témata: | |
| On-line přístup: | http://repositorio.utc.edu.ec/handle/27000/12086 |
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Přidat tag | Shrnutí: | This project is focused in an activity-based costing (ABC) system design to “Jimmy” hotel, located in Latacunga town, in the Fuentes sector, during the third trimester of 2023. Theory plays an indispensable role in the implementation of an ABC cost system, since it expands knowledge by consulting books, magazines, scientific articles and other sources. Special attention is given to the elements that generate expenditures, their classification and the system used in the research, that allow us to achieve the main objective, which is provide accurate and updated information about the elements that generate costs in the hotel field, highlighting the reception, lodging, laundry and administration activities. The lack of effective cost control has been identified as a significant problem, due to empirical price estimation. For this reason, an exhaustive search was carried out for criteria from different authors that would allow establishing the viability between traditional costs and ABC costing. In response to this, a design has been developed that involves calculating the costs associated with various types of rooms. To do this, a quantitative methodology was used that allows resources to be allocated optimally to each activity, as well as identify drivers that are directly associated with the cost elements. The research results indicate that there is a significant variation in the production price for each type of room. It has been observed that the double room has a cost of $9.33 with a profitability of 22%, while the double room has a cost of $8.51 with a profitability of 29% and finally the triple room has a cost of $9.27 with a profitability of 23%. In contrast, the traditional approach tends to be less accurate compared to the ABC approach, looking for a more precise allocation. |
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