Los costos de producción basados en el método de Costeo ABC en la Empresa Bamboo Export S.A. BAMPORT ubicada en el cantón Milagro provincia del Guayas para la optimización de recursos y toma de decisiones, período 2014

Abstract

The present research work is aimed at the implementation of production costs based on the ABC costing method for the optimization of resources and decision making in the company Bamboo Export S.A Bamport as it currently does not have a system for determining efficient costs in the different stages of production of sugar cane, wich through this research has been able to propose a solution , using methods and techniques based on The analysis , design and application of a quantitative methodology that allows to obtain the costs of the processes and activities carried out in the Company, through the collection of data, field, visits, interviews with administrative staff, operations and physical information collection. From the results it was possible to identify that, when using the ABC costing system, the costs in the different activities that they carry out for the production of sugar cane can be better controlled and optimized, helping the Administration to comply goals and objectives.