Viabilidad para la implementación de un sistema de costo basado en actividades en la empresa Perfumes Caribe Ltda
Cera Castro, Jorge Armando
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AbstractThis project studies the viability to apply a System of Expenses by Activities in the company named Perfumes Caribe Ltda. In order to determine the stability of the system, the following objectives are considered: Formulate the method of a system of expenses by activities. Determine the composition of a cost administration. Identify the system´s sources of information inside an organization. Define the system´s advantages and disadvantages facing the traditional costs system. Calculate both systems in order to analize the results and aproach the similarities and differences between them. The methodology used by the cost system is the following: Identify the activities and its attributes. Recognize the similar costs within the activities. Identify the cost driver. Assign the cost of the activities that take part in the product or service manufacturing. The calculations of the costs with both systems and according to what is proposed in this Project, allowed to obtain the following results: The costs of the perfume for men were being subsidized by the costs of the perfumes for ladies. The new system allows the company to make better decisions in the debugging of the costs incurred. The traditional system is not efficient for the costs of providing pro ducts or services.
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