Diseño de un sistema de costos para los servicios de hospitalización en el Hospital Andino Alternativo, cantón Riobamba, provincia de Chimborazo

Abstract

The “Design of a hospitalization services cost system for the Hospital Andino Alternativo de Chimborazo” was done with the purpose of establishing the real costs of hospitalization services, using the inductive – deductive method, in addition elements as data processing an analysis techniques were used. To achieve the porpuse, the ABC costing system was a guide being referred to: costs, cost elements, activities, cost centers, based on the accounting reality of the company. Thus, its important remains in the fact that the institution acquired information that will benefit in its management and control of the costs, providing in a technical tool to establish the cost, price setting, proper registration of the cost elements and their allocation, which will contribute to decision making within the organization.