Propuesta metodológica para la aplicación de costos en desechos peligrosos en el sector de consultorios odontológicos en la ciudad de Guayaquil.

Abstract

In this project, the movement of dental office costs was studied in order to apply costs between January 1, 2022 and December 31, 2022. This research is based on the positivist paradigm. The objective of this research is to apply a methodological proposal, whereby the design used is descriptive, the type of approach is qualitative, the period from January 1, 2022 to December 31, 2022 was studied. Conclusions and recommendations for dental offices. The methodological proposal is to induce the clinics how they should apply costs in their accounting, to have a good accounting control and at the same time tax. The purpose of the proposal is so that they can determine their sales prices well considering the variables of the cost of hazardous waste. The analysis of the results, charts and tables was carried out with the Excel program and interviews were carried out with dental professionals to obtain different results from the accounting experts. Dental offices must take advantage of accounting systems so that their accounting is clear and accurate. It is important to apply costs to obtain profitability in the business, since these services are extremely expensive, therefore, patients do not understand the reason why their prices are high. The lack of waste control implies an overestimation of costs in how much it has to do with waste.