Diseño de un sistema de costos ABC para el área de laboratorio de la Unidad Oncológica de SOLCA del cantón Zamora, provincia de Zamora Chinchipe

Abstract

The present ABC cost system for the Laboratory area of the Oncology Unit of SOLCA from the Zamora canton, province of Zamora Chinchipe, aimed at the adequate determination of laboratory-service-costs to establish a profit margin respecting the price of declared sale by the means of direct observation and interviews to the president and accountant of the institution. It was determined that the costs of the clinicalanalysis- service were established based on competence and empirically; that is, without a thorough analysis and technical base. When applying the ABC methodology, each of the processes of the health establishment, as well as activities and costs incurred by each area were examined and then distributed to the cost centers; but previously, these were classified as main and auxiliary based on the drivers of activity in order to determine the fee of the cost objects. It is important to highlight that through the ABC method, it was possible to determine that in the majority of laboratory exams economic loss was obtained, so the implementation of this design is recommended and therefore have truthful information that contributes to the adequate institutional decision making.