Análisis del sistema de costos basados en actividades para los servicios de telecomunicaciones prestados por las empresas públicas: caso Etapa EP

Abstract

Currently companies have seen the need to find mechanisms of distribution of resources that allow to obtain more realistic criteria costs that occur in the various products and services offered; in order to maintain a competitive advantage within the as aggressive business environment in which we find ourselves today, as well as to meet a series of legal and technological requirements demanded by the different bodies of regulation and control. The main objective of this thesis is to study the feasibility of implementing a system of cost-based activities for the telecommunications services provided by public enterprises, case ETAPA EP; to allow a correct decision making by the management to provide a better service to users, using quantitative and qualitative research techniques such as: surveys, interviews, observation, meetings, focus groups, brainstorm, as methodological treatment of secondary sources, treatment via the internet, approach to strategies.