Publicación: Diseño de sistema de costeo ABC en el centro de diagnóstico automotriz “El Arauco”
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This paper has as its primary objective the design of an ABC costing system focused on the economic activity of the automotive diagnostic center El Arauco (CDA). For the above, the activities carried out are classified, their specific cost is determined and compared with the current cost system. A mixed methodology is used, that is, quantitative to obtain specific and qualitative data to analyze said data and to be able to make assessments from them. This document is useful for improving the effectiveness and effectiveness of the CDA. Although this already has a good service, the ABC costing design is a mechanism that indicates the shortest and most accurate way to suppress everything that has no value and that has an expense that prevents the company from successfully competing in the market.