Contabilidad de costes. Modelo ABC: Especial referencia a los departamentos de la Universidad de Jaén
Fecha
2021-06-03
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Jaén: Universidad de Jaén
Resumen
En este trabajo el objetivo principal es conocer la contabilidad de
costes, específicamente el modelo ABC aplicado a los
departamentos de la Universidad de Jaén.
Por lo general la contabilidad de costes se aplica en empresas de
producción y podemos ver en pocos casos empresas del sector
servicios, esté es el motivo principal por el cual nuestro trabajo
tiene como objetivo analizar la contabilidad de costes de los
departamentos universitarios.
Tras poner en conocimiento las pautas del modelo costes ABC
hemos recabado información dentro de los presupuestos que tiene
publicada la Universidad, estos nos han ayudado a la aplicación
del modelo ABC en los departamentos.
Seguidamente hemos analizado los centros de actividad, las
actividades que desarrollan cada centro e imputando los costes a
los distintos departamentos, para ello hemos tenido que utilizar los
indicadores apropiados a este reparto ,ya que son distintas las
clave de reparto para las actividades y los centros de trabajo.
In this work the main objective is to know the cost accounting, within the cost accounting we will study the ABC model and apply it to the departments of the University of Jaén. Cost accounting is generally applied in production companies and we can see in few cases companies in the service sector, this is the main reason why our work aims to analyse the cost accounting of the University, specifically of the departments. After learning the guidelines of the ABC cost model we have gathered information within the budgets published by the University, they have helped us to apply the ABC model in the university departments. We have then analysed the centres of activity, the activities carried out by each centre and the costs charged to the different departments, for this we have had to use the indicators appropriate to this distribution, since the distribution key for the activities and workplaces are different.
In this work the main objective is to know the cost accounting, within the cost accounting we will study the ABC model and apply it to the departments of the University of Jaén. Cost accounting is generally applied in production companies and we can see in few cases companies in the service sector, this is the main reason why our work aims to analyse the cost accounting of the University, specifically of the departments. After learning the guidelines of the ABC cost model we have gathered information within the budgets published by the University, they have helped us to apply the ABC model in the university departments. We have then analysed the centres of activity, the activities carried out by each centre and the costs charged to the different departments, for this we have had to use the indicators appropriate to this distribution, since the distribution key for the activities and workplaces are different.