Propuesta para la implementación de un sistema de costos ABC en una organización del sector servicios de seguridad y salud en el trabajo en la ciudad de Bogotá
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Date
2021-08-24
Authors
Editors
Journal Title
Journal ISSN
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Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
La empresa objeto de estudio se encuentra ubicada en Bogotá, y tiene por objeto la prestación de seguridad y salud en el trabajo. Los ingresos de la empresa son recibidos especialmente por las actividades que desarrolla a través de las arl en el país, adicionalmente recibe ingresos por parte de los diferentes contratos celebrados con empresas pequeñas que requieren mejorar los procesos de seguridad y salud en el trabajo. La empresa lleva 20 años en el mercado y ha generado ingresos representativos, por lo cual se sugiere un sistema de costo ABC (Activity Based Costing) o costeo por actividades ya que no cuenta con esta metodología y no cuenta con la identificación real de los costos asociados a las actividades que desarrollan, la situación actual se conoció a través de una serie de análisis realizados a los estados financieros, revisión de las áreas funcionales, y verificación de algunas ordenes de servicio de los años comprendidos entre 2015 a 2020
The company under study is located in Bogotá, and its purpose is to provide health and safety at work. The income of the company is received especially by the activities that it develops through the arl in the country, additionally it receives income from the different contracts signed with small companies that need to improve the processes of safety and health at work. The company has been in the market for 20 years and has generated representative income, which is why an ABC (Activity Based Costing) cost system or costing by activities is suggested since it does not have this methodology and does not have the real identification of costs associated with the activities they carry out, the current situation was known through a series of analyzes carried out on the financial statements, review of the functional areas, and verification of some service orders for the years between 2015 and 2020.
The company under study is located in Bogotá, and its purpose is to provide health and safety at work. The income of the company is received especially by the activities that it develops through the arl in the country, additionally it receives income from the different contracts signed with small companies that need to improve the processes of safety and health at work. The company has been in the market for 20 years and has generated representative income, which is why an ABC (Activity Based Costing) cost system or costing by activities is suggested since it does not have this methodology and does not have the real identification of costs associated with the activities they carry out, the current situation was known through a series of analyzes carried out on the financial statements, review of the functional areas, and verification of some service orders for the years between 2015 and 2020.
Description
Generar una propuesta de sistema de costos abc en una organización del sector prestación de servicios de seguridad y salud en el trabajo.
Keywords
Costos, Gastos, Rentabilidad, Gerencia Financiera