Estudio para la determinación de costos: caso de Laboratorio de Topografía y Geodesia

Abstract

This degree work was carried out with the objective of studying, analyzing, and determining cost information for the provision of services of the Topography and Geodesy Laboratory, in order to promote sound decisions for its continuity and/or development. The research that has been developed is focused on the collection and analysis of data, for which it was based mainly on interviews, data collection, and direct observation of the facts, in addition, primary information sources were used such as the databases of the financial, accounting, and goods and inventory departments. To determine costs, the traditional costing method and the TDABC method were used, for which the resources, elements and cost drivers, and the activities incurred by the laboratory were identified. The results obtained from these methods allowed us to conclude that the TDABC method based on activities allows the determination of costs in a more accurate and real way because it takes into account the time and unused capacity, something that the traditional method does not clearly show. This work is done in favor of contributing to the objective of the laboratory and its vision, therefore, it was justified with the report that is given to the engineers of the laboratory so that they can make use of it in the decision-making process.