Diseño de un sistema de costos ABC, aplicado a la empresa supermercado "La Subasta", ubicado en Orito Putumayo

Abstract

The main objective of this research project is the design of an ABC activity-based costing system applicable to the supermarket company "La Subasta", in order to determine and properly allocate the costs incurred for the performance of activities in the classification of meats in the meat section and the costs of services in the vegetable section, groceries, stationery, cleaning and others. With the design of an ABC activity-based costing system, it is intended to address the need to update, strengthen and determine the proper management of its costs. As well as to find and adjust the company's shortcomings in the production and service process. In this way, improvements are sought in the administrative aspect and also to satisfy the need of having reliable information in the accounting and financial aspect, for future decision making. To achieve the proposed objectives, a diagnosis will be made through surveys, observations and inspections of procedures, accounting and administrative documents, in order to know the current situation of the company and obtain the proposed results.