Diseño de un sistema de costeo ABC para empresas artesanales en la ciudad de Cañar

Abstract

This research paper proposes the design of an activity-based costing (ABC) system for the artisanal company Dingo, located the City of Cañar. This methodology arises as a response to the limitations of traditional costing systems, which assign indirect costs in general without considering the actual consumption of resources in each production process, affecting price determination and profitability. The research employed a mixed non-experimental approach developed in four phases: diagnosis of the production process, classification of activities, design of the ABC model, and validation through comparison with the traditional method. Six main activities in the brewing process and three varieties of products were identified, with blond beer having the highest volume (70% of production). The results show that the implementation of the ABC system significantly reduces the unit cost by 19.68% compared to the traditional method, going from $1.27 to $1.02 per unit in blond beer. This reduction optimizes the utility, increasing it from $1.23 to $1.48 per unit, representing a 13% increase in profitability. The model allows a more precise allocation of indirect costs based on value-generating activities, improving strategic decision-making and business competitiveness. The research contributes to establishing conceptual and practical foundations for cost management in craft ventures, suggesting their replicability in similar organizations to improve the operational efficiency and financial sustainability of the local productive sector.