Analysis of the activity-based cost system (abc) in a service company in the chemical sector

Identifier:  TFG:7846

Handle: https://hdl.handle.net/20.500.11797/TFG7846

Authors:  Queralt Carreres, Raquel

Abstract:
The objective of this work is based on the analysis of all the costs involved in the production process of a company and the various systems that can be used to arrive at a good business strategy. In the course of the work we will see different types of cost systems that allow us to help calculate all the costs derived from the company's activities and, therefore, be able to search and make strategic decisions for the company's success. I will mainly base myself on the ABC costing system (Activity Based Costing), this system allows the different costs to be distributed in the activities carried out by the company. This system is useful, as it allows the company to analyze costs for the different services they offer and validate the individual profitability of each of them, and to have the necessary information to mark the company's future growth strategies. Finally, for the practical part of this work, I have based myself on a service company in the chemical sector that has an international presence in which I will implement the system mentioned above, respecting the criteria that the company has assigned