Implementación de un sistema de costos basado en actividades (ABC), en el Restaurant Chifa Pekin de la ciudad de Ambato, para el mejoramiento de los procesos de producción, administrativos y financieros.

Abstract

Implementation of a System Activity Based Costs (ABC), in Chifa Restaurant Pekin, the city of Ambato, to improve production processes, administration and financial. This study was done to establish what the actual cost and clearly identify the value obtained in the Restaurant, by implementing a system of activity based costing. The main problem is that the Restaurant does not have a system that determine the costs incurred in preparing the dishes and the services it provides. Thus the objective of this study is to implement a system of cost accounting knowledge management, financial, and production process of the Restaurant. The Methodology is analytic, positive, literature, and field. And so, through this study is to improve the control of indirect manufacturing costs in the productive area of the Restaurant. And this will be achieved using the ABC method (Activity Based Costing), which allocates costs based on resources consumed by activities, letting you know how and where to cut costs and eliminate or reduce to the minimum activities that do not provide any added value to the Company. This method of costs increases credibility and usefulness of cost information in making management decisions and directly influences the results at the end of the period. We recommended the implementation of this system that benefits the owners of this business, because are promised a proper control of the process of preparing the dishes and the attention given to the customers, raw material costs, labor and overhead costs, making it possible to set a sale price more realistic and set a reasonable profit margin. They will also have to hand information to help them to make good decisions in the administrative, financial, and production area. Conclusion: Implementing the ABC system and maintain better control of the resources consumed in the area of food and beverage, and thus avoid waste of inputs and labor.