Diseñar un sistema de costos por actividades abc, en la empresa florícola Bloomec Ecuadorian Flowers, ubicado en el sector Jesús de Nazaret, cantón Pujilí, provincia de Cotopaxi

Faced with a globalized economy and competitive challenges are becoming more frequent in the different business activities, it is necessary to investigate the most appropriate cost systems that allow the valuation of production costs in order to establish a value, in which the products should be mar...

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Bibliographische Detailangaben
1. Verfasser: Rodríguez Caill, María Belén (author)
Weitere Verfasser: Umajinga Ugsha, Jaime Raúl (author)
Format: bachelorThesis
Sprache:spa
Veröffentlicht: 2023
Schlagworte:
Online Zugang:http://repositorio.utc.edu.ec/handle/27000/10065
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Zusammenfassung:Faced with a globalized economy and competitive challenges are becoming more frequent in the different business activities, it is necessary to investigate the most appropriate cost systems that allow the valuation of production costs in order to establish a value, in which the products should be marketed, Therefore, it is necessary to propose a cost design for activities (ABC) in the Florícola Bloomec Ecuadorian Flowers Company of the Pujilí Canton, for which an objective was established that allows analyzing the costs of flower production, addressing different conceptual bases such as: Cost Accounting, Production Cost Elements, Production Systems (ABC) and Production Costs; under a quantitative methodological approach, for which field research was applied, obtaining information where the investigated phenomenon is found.