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Costeo basado en actividades en asadero de pollos "El Sabrosón"

Abstract:

The purpose of this research study is to propose the development of an ABC cost system for the El Sabrosón chicken broiler located in the province of Guayas, Santa Lucia canton on Elías Defás and Bernardo Ruf streets, which is developed with the objective of keeping a adequate control of costs with respect to the activity present in the business. The importance of this study is to seek to analyze the real situation of its costs, which do not have an adequate way of calculating, in order to carry out controls and improvements in it through the activity-based cost system, studying its processes carefully in each part of the process productive both in the preparation of food, salad, chicken and others in order to find the items that increase costs and decrease the profit margin of the establishment. Likewise, the study is descriptive in nature since it allows observing and describing behaviors, has a mixed approach (qualitative and quantitative) through the application of interviews and direct observation, the study design is cross-sectional since it allows identifying the cause relationship effect of the problem.