Diseño de un modelo de costos ABC para la microempresa jepata de la ciudad de Tunja

Abstract

This work takes as a reference a paw gelatin manufacturing microenterprise in the city of Tunja, which does not have a cost model, this being a tool to improve management and decision making, determining unit production costs. and control of other operations. Given this situation, the model based on costing by ABC activities is designed for the company "Jepata" in order to know precisely the appropriate profit margin that allows generating profitability, growth and competitiveness in the market.