Diseño de un sistema de costos basado en actividades (ABC) para la Industria Alimenticia Pérez Vaca “INALPEV” del cantón Ambato, provincia Tungurahua

Abstract

The present research work called” Design of an Activity-Based Cost System (ABC) for the “Pérez Vaca” Food Industry "INALPEV" in the Canton Ambato, Tungurahua province, aims at the adequate distribution of costs in the production process and its improvement in the decision making. For the development of the cost system, an observation was made that allowed the entity to be recognized and to know the development of the activities of each production process; the interview directed to the manager and the accountant of the industry; and the survey applied to administrative and operational personnel that allowed verifying that the company did not have a cost system that provides accurate information for decision making; This is why the application of ABC costing allowed to identify the activities involved in the production process and then establish primary and secondary cost centres to which to allocate costs based on the cost drives that allowed the CIF redistribution; resulting in the ABC production cost of a blackberry pulp in presentation of 125g is $ 0.43, while the cost of production using the traditional method is $0.36 obtaining 0.07 cents as difference, per unit. It is recommended that the industry consider the present work as a source of research for its possible application, because it constitutes an adequate guide to determine production costs and contribute to the appropriate decision-making within the company.