Diseño para la aplicación del sistema de costos ABC de la Cooperativa de Ahorro y Crédito Jardín Azuayo

Abstract

Nowadays, cost management and its allocation are activities of great importance within a company, these activities must be carried out with the greatest possible care and accuracy, in order to avoid financial complications for companies. Work focuses on the creation a tool to allow an allocation of costs in exact form in less time. This tool focuses on working with the Cost System ABC, and is useful to work with entities in the financial sector, also becomes suitable for working with companies that offer other services, because in this type of companies the quantification of service can be a very complex activity. This design aims to reduce the ambiguity that exists when calculate costs and ensure a more accurate and stable costing