Cost management to improve the profitability of the services provided by the Company VIACRUZCA S.A. of the City of Manta
Keywords:
management, costs, hotel industry, cost elements, cost allocation, processes, cost systemAbstract
The present research work carried out at the VIACRUZCA S.A. of the city of Manta, is aimed at assigning the real costs of the services provided, given the current demand of companies to implement cost management to generate greater detail in the information generated and with the aim of applying strategies that help to capture and improve processes and competitiveness, a cost system for production orders is proposed for the application of costs in the company's hostels in the Manta Canton, in order to control and reduce costs for services, using a descriptive analytical method with techniques of direct observation, interview and information gathering, proposing an allocation from the cost elements: direct materials, direct labor and indirect manufacturing costs according to each of the processes that performed, in this way real unit and total costs are obtained. It is concluded that this system will serve as a management tool to guide strategic decision-making and control costs in reducing them for the maximization of benefits.
Keywords: management, costs, hotel industry, cost elements, cost allocation, processes, cost system.
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