Propuesta metodológica para la determinación de los costos en las empresas que brindan servicios de avalúos en la ciudad de Guayaquil.

Abstract

The purpose of this project is to develop a methodological proposal that allows to determine the costs in the companies that offer appraisal services in the city of Guayaquil, in order to cover the need for this type of business to recognize and fix a adequately the costs incurred at the time of providing the service through the analysis of various methods and considerations of cost theories. Therefore, a company dedicated to the appraisal of movable property, machinery and equipment, vehicles and boats was taken as a reference, which due to its recent participation in the market had some shortcomings at the time of determining the cost of its benefits, situation by The application of the costing method based on ABC activities for the application of the methodology was considered the best option.