Análisis del impacto del costeo ABC frente al costeo tradicional llevado a cabo en la floricola Guaisa S.A. durante el año 2019

Abstract

The following research report aims to analyze the effect of the application of the ABC cost system in the company Guaisa S.A. in 2019. In this context, the proposed research aims to contrast the traditional system already implemented with which it has been working during all previous years, against the ABC cost system in order to defer both systems and determine their incidence in determining the cost. production cost; as well as its correct application in the financial statements. ABC costing will allow us to go beyond the allocation of costs focused on production volume. Carrying out the ABC cost in the company will allow the exact recognition of the costs that are generated by each cost object based on the activities that generate added value, identifying the primary and support activities, their interrelationship with each other and the contrast with the traditional system, determining the importance and impact generated by the ABC cost system as a useful tool in a current business model.