Analysis of the implementation of a cost system (ABC) in a digital marketing services company

Identifier:  TFG:6152

Handle: https://hdl.handle.net/20.500.11797/TFG6152

Authors:  Abachane AitAlla, Khadija

Abstract:
The purpose of this work is to analyze the costs involved in the production process of a real company. To be able to do this analysis we will implement a costing system called Activity Based Costing or better known as ABC in a company that offers digital marketing services. The ABC system is a model that allows different indirect costs to be allocated and distributed based on the activities carried out in the company. The application of this system is useful for companies to know the real cost of their production system and have information for decision-making to determine whether the productive activity carried out is profitable or not. Throughout the work we will design this system from a theoretical point of view to its practical implementation in order to be able to draw up our conclusions.