Modelos de costos ABC en las pequeñas empresas del sector industrial de la ciudad de Azogues

Abstract

This work deals with theoretical processes addressed on the ABC cost model in small companies in the industrial sector of the city of Azogues. The documentary investigation was born to see the feasibility of applying this type of cost model in the small industrial companies of the city, for this, a bibliographic review of other authors who describe essential components that enrich this investigation is carried out. From the study carried out, it can be derived that ABC costing is a modern system and provides benefits such as input savings, cost reduction, among others, however, one of the negative factors is that its implementation is very expensive, therefore, it is concluded that the ABC cost model is not feasible to apply in small businesses in the city of Azogues due to the investment that must be made to apply and maintain said system, taking into account that its execution lasts for years.