Implementación de un modelo de costeo ABC (costos basados en las actividades) en la empresa Centinela de Occidente Limitada

Abstract

The degree project presented herein develops an ABC (activity-based costs) costing model aimed at determining the cost of physical security services provided by Centinela de Occidente LLC, a company located in the city of Popayán, Colombia. For this purpose, a quantitative approach with descriptive scope and non-experimental design is proposed, based on the analysis of accounting information systems, general financial reports, books and the company databases. The results reveal that the calculation of the cost of a physical security service –provided 24 hours a day, seven days a week– depends, initially, on the correct identification of the activities involved in the generation of the deliverable. On the other hand, it implies the recognition of the different inductors (drivers) linked to the activity, which generate a measurable monetary expense that affects the financial structure of the company.