Diseño de un sistema de costos mediante el método ABC, para el hostal “el escondite”, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The design of an ABC cost system for a hostel called "El Escondite", located in Riobamba, province of Chimborazo, aims to establish an adequate profit margin within the sales price of services. For the development of the research, a direct observation was carried out during visits to the place, along with an interview and a survey applied to the administrative and operative staff of the institution. This allowed us to determine the lack of a costing system and the lack of technical knowledge on how to establish the price of services, resulting on unreliable profitability when providing the service. With the application of the ABC method it was achieved that the processes are properly distributed within the activities developed in main and alternative cost centers through the application of cost inducers. Therefore, it is recommended to implement the cost system for a redistribution of indirect costs and the restructuring of the lodging and restaurant costs by setting the total cost for the analysis and verification of profitability, as well as the contribution to make the right decisions in the company.