Análisis comparativo de un sistema de costos por procesos y costos por actividades en la empresa DISTRIBUIDORA Ferreaceros S.A.S de la ciudad de Duitama

Abstract

The present article aims to generate as a corporate analysis between process based-cost and activities based-cost systems in the enterprise DISTRIBUIDORA FERREACEROS S.A.S of the Duitama city, because this don’t have a consolidated costing system that facilitates its intern process for gets exact price about their products. Therefore, as a support method for this study we used quantitative data, also, theoretical bases about both systems of costs that have as alternative to be implemented in order to provide a resource for management in decision making. Therefore, was obtained that by doing the pertinent procedures with both proposed cost systems it was possible infer that the model most viable for the entity are activity based-cost.