Análisis de rentabilidad y eficiencia aplicando los métodos de costeo analítico y ABC de las líneas complementarias de Colineal: Colineal Home y Zero Stress en el periodo 2018 a 2022

Abstract

The objective of this integrative project was to compile and analyze financial information and analyses to evaluate the performance of the complementary lines Colineal Home and Zero Stress of the Ecuadorian company Colineal, presenting efficiency and profitability results. This is a documentary and empirical study, based on the company's financial documentation and quantitative data analysis. The analysis covered the classes and subclasses of the analyzed categories present in the period 2018 to 2023. The method used was the financial analysis, through the comparison of the company's current costing system, Analytical Counting and the proposed and implemented system, Activity Based Costing. The system applied in each of the products manufactured in the period analyzed, in contrast to the Analytical Costing, reflected variation in the profitability of the classes and subclasses of the categories. Being the obtained data processed in tables and figures, verifying pros and cons of each method and determining the comparative and affirming the superiority of the ABC costing method in the analysis of costs and profitability with greater degree of detail, thus obtaining recommendations for improvement in processes, activities or cost level by class.