Diseño de un modelo de costos basado en actividades (abc), en la empresa “Fibernet”, de la ciudad de Ambato provincia de Tungurahua, período 2017

Abstract

The design of a cost model based on activities (abc), in the FiberNet company, in Ambato city Tungurahua province, period 2017, this research has been developed to know the costs incurred by the company in providing its installation services of satellite antennas and fiber optic, For the information gathering it was necessary to apply the survey technique to the company's employees, it was possible to state the FiberNet's weakness, which is associated with the lack of a cost system. It showed real data on the use of materials and resources. According to the diagnosis made, it was evidenced the lack of an appropriate accounting system, especially costs, so that the operations do not record details that contribute to the determination of costs and its elements labor, direct costs and indirect costs, with this background we proceeded to design an elementary cost system to facilitate the processes in the control of the company's materials and optimize economic resources, thus promoting the company with the its profitability increase. The research through the results achieved has allowed to conclude that timely maintenance and efficient controls helps to improve business processes, so it is recommended to consider the proposal that is adapted to the reality of the company FiberNet in Ambato city.