Theoretical and practical foundations for the implementation of ABC costs in the artisanal sector
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Abstract
The artisanal production process currently requires the implementation of an optimal system that allows the company to safeguard available resources, distribute production costs more efficiently and achieve economic growth. One of the systems that efficiently meets this need is the ABC (Activity-Based Costing) cost system. The present study shows the theoretical foundations of the ABC system and the practical way of its implementation. The methodology used was with a qualitative and quantitative approach, with a descriptive cross-section, which allows determining the real cost of production at the artisanal level. Therefore, it is vital to know the structure of the business, the nature of the operations and the use of technological tools for resource management, control of costs and times used in the production process. As a theoretical-practical result, it is understood how costs are distributed among the different activities and products through the "cost drivers", optimizing the use of resources and improving competitiveness, prior to identifying the three elements of the cost and assigning Effectively the indirect costs (CIF), the production of items T and K showed a total and unit cost that will serve to determine reliable sales prices for decision making.
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Mercedes Elizabeth Cárdenas-Pañi , Universidad Católica de Cuenca - Ecuador
https://orcid.org/0000-0001-9540-4267
I am a Public Accountant, Audit from the State University of Cuenca and a Master in Accounting and Auditing with a mention in Tax Management. I have extensive experience in the accounting field since I have worked as an accountant since 2013.
Mónica Alexandra Lituma-Yascaribay , Universidad Católica de Cuenca - Ecuador
https://orcid.org/0000-0002-8645-9167
Public accountant and auditor; Master in accounting and auditing from the University of Cuenca, professional experience since 2004; professor in the accounting and auditing area at the Catholic University of Cuenca since 2015; researcher and author of several articles related to the accounting and auditing field.
Mila Valeria Padilla-Pallahzco , Universidad Católica de Cuenca - Ecuador
https://orcid.org/0009-0001-8906-3328
Public Accountant, Auditor from the University of Cuenca, Master in Accounting and Finance with a mention in Fiscal, Financial and Tax Management from the University of Otavalo, I have professional experience for more than 5 years; teaching in higher education institutions since 2019.
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