Establecimiento del sistema de costeo ABC en los laboratorios de: plantas medicinales, alimentación, nutrición y salud, y catálisis y reactores del Departamento de Bio-Ciencias de la Universidad de Cuenca

Abstract

Nowadays, organizations have automated their production processes; direct labor has been replaced by machinery, equipment, even with robots. For this reason, Manufacturing Indirect Costs (FIC) to be representative compared to the other cost elements. The ABC model is adjustable in any type of company, which has high applicable technology for this costing system to work properly. This titulation work proposes the establishment of the system of Activity Based Costing in the laboratories of: Medicinal Plants; Food, Nutrition and Health; and Catalysis and Reactors of the Department of Bio-sciences of the University of Cuenca. The analysis will be performed for the months of November and December on 2017 year. The main object of this research is to find the unit costs of the analyzes that carried out by the research groups and share this information to external users to the university with the purpose of contributing to the development and scientific and investigative training. It was taken as a method of data collection, direct observation, interviews to personnel working in the Department of Bio-sciences; as well as, with the other dependencies and units of the university that somehow has a relationship. In addition, the information provided by the personnel working in these areas was collected.