Elaboración de propuesta de un sistema de costos ABC para la empresa IASOTEC S.A.S.

Abstract

This work deals with the presentation of an ABC cost model for the company IASOTECG S.A.S which belongs to the ASCAVI GROUP business group. During the training and business practice process, work was carried out in the administrative and accounting area of the aforementioned business group, which allowed knowing the various processes that each of the companies manage and how each of them is structured, since the Administrative and accounting area handles all the information regarding the control of the company and information management for the issuance of reports that show the status of the company. According to what was observed in the first weeks of the company and a small consultation with the manager and legal representative, it was evident that the company IASOTECG SAS, which is the only one that has in its portfolio the provision of services such as consulting, maintenance and be corrective or preventive and the calibration service among others. From this basic knowledge, a diagnosis is made, showing that the main flaw within the company is the lack of management and clarity in the costs that the company incurs when providing a service, which is why it arises the need to present an ABC cost model that adapts to the company and its needs.