Sistema de costeo ABC para el área de hospitalización del hospital León Becerra de la Benemérita sociedad protectora de la infancia
This project consists on the design of an ABC costing system to the area of hospitalization at León Becerra Hospital of Guayaquil city, due to reports made by the audit firm Moores and interviews with collaborators, showed the absence of the control costs in such area. This project aims to assign ti...
| Autor Principal: | Borja Murillo, Cindy Melissa |
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| Otros Autores: | Huera Cuzco, Diana Estefanía |
| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2015
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/7356 |
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| Sumario: |
This project consists on the design of an ABC costing system to the area of hospitalization at León Becerra Hospital of Guayaquil city, due to reports made by the audit firm Moores and interviews with collaborators, showed the absence of the control costs in such area. This project aims to assign timely the costs to the activities immersed in the area of hospitalization and identify those most unjustifiable costs within the same; therefore an analysis of costs related with the studied area was conducted, as well as information gathering processes operating. For data collection, quantitative and qualitative techniques were used such as: interviews, field observation and financial information was collected for the period from May to October 2013, which was the time chosen as an example for the implementation of the project, it was used to have a general understanding of the processes of the hospital area and the resources allocated to maintain the activity. For the development of the costing based on activity two phases were considered: assignment of indirect costs to activities and the assignment of the cost of activities and the direct costs of the service. The project will benefit the hospital because it will serve as a guide to realize a management of their costs by allowing better price relationship - quality. It will also benefit users with limited resources and patients in general who choose this nursing home. |
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