Diseñar un sistema de costeo ABC aplicado al laboratorio Climesanlab del Hospital Santa Inés de la ciudad de Cuenca

Abstract

The following titling work presents the cost of the products of greater demand through the ABC cost system in the Clinical Laboratory CLIMESANLAB, in the city of Cuenca, which at the moment determines the costs with the common system, where the indirect costs of processing are distributed of the samples directly to the patient at an established rate.

At present, the variety of laboratory tests and the great technological advances in this branch, make the market more competitive and tend to reduce fixed costs to generate greater profitability for the organization.

It is for this reason that the present project proposes a system as an instrument of business management in which each of the activities involved in the process is considered in order to correctly determine the costs in the Clinical Laboratory CLIMESANLAB, in order to solve this problematic It will help establish an effective method of costing that gives the company the assurance that its prices are competitive in the market without diminishing its margin of profit