Propuesta de un modelo de control de costos basados en actividades ABC, en CETICHOICE Centro Educativo Técnico Integral de la ciudad de Riobamba, parroquia Lizarzaburu, provincia Chimborazo

Abstract

This research proposes a Cost Control Model Based on ABC Activities, in CETICHOICE Integral Technical Educational Center, with the purpose of restructuring the administrative and financial processes. For this purpose, a comprehensive evaluation was carried out with the application of surveys directed to administrative staff and teachers to determine the overall analysis of the administrative, operational and financial management of the institution. The proposal is based on the recognition of revenues, costs and expenses incurred in the period 2015, then it defines the particularities of the system of costs based on activities adapting to the organizational reality, through them the real costs are determined by service lines , Analyzing the activities immersed in them to determine the profitability of the services rendered, it also defines objective strategies that allow the control of the processes, because it facilitates a framework for the management decision making, conserving the effectiveness, operational efficiency , The reliability of the information, compliance with applicable laws and regulations; The implementation of this model is determined by the Management, constituting itself in a manual for the entity that will contribute positively in the organizational improvement.