Determinación de un sistema de costeo para el laboratorio farmacéutico del cantón Durán, el cual permita asignar los costos indirectos por actividades.

Abstract

he objective of this qualitative and exploratory research work is to demonstrate the deviations that arise from an incorrect allocation of indirect manufacturing costs, which has been developed through two research tools, the first consists of direct observation, necessary to understand, identify and establish the activities or production processes involved in the preparation of the product selected as the object of study. Regarding the second tool, the simple interview was used, which has allowed us to know the accounting policies used by the laboratory regarding the way of assigning its indirect costs. The applied instruments allowed us to determine that the Pharmaceutical Laboratory uses an absorbent costing system, has a computer system that lists each of the manufacturing processes that the product under study must comply with and that are not being used for determining the distribution of indirect costs under the ABC cost model “Activity Based Costing”