Procedure for the calculation and recording of activity-based costing at Las Tunas Graphic Business Unit

Abstract

This research work focuses its attention on the validation of a Procedure for the calculation and registration of the cost based on the activities in the Las Tunas Graphic-Based Business Unit, through the use of the specialist criterion method. Its main objective is to design a procedure for the registration and calculation of costs based on the activities in the UEB Gráfica Las Tunas” in order to train specialists to achieve an effective analysis of the indicators that intervene in decision making, since current cost systems lack information to efficiently manage the services demanded by customers. The characterization of the Management Accounting process with emphasis on the calculation and registration of costs in the Gráfica Las Tunas UEB, will make it possible to identify strengths and weaknesses in its development, as well as its causes; Deficiencies that affect management accounting are identified, presenting un favorable economic efficiency indicators and a costs y stem that does not provide relevant and timely information. The proposed procedure establishes the phases of each of the stages that will make it possible to meet it subjective, having a scope of application to all areas of the entity. The application of the specialist criteria allowed validating the relevance of the proposed procedure.