Abstract:

For Engineering Faculty at University of Atacama is necessary to have a cost method that can respond to the current demands. The general objective of this work is to design a cost system based on ABC and ABM activities for the decision making of Engineering Faculty at University of Atacama. The method called Cost Based System or ABC Costs (Activity Based Costing) and Activity Based Management or ABM Costs (Activity Based Management), has been applied to support the solution in decision making within the framework of a new management design for the academic unity. According to the activities found, it should be noted that all of them generate value for the realization of the products, i.e. that all the activities have to be developed in order to the product is finished. Finally, the ABC / ABM model can be applied in any company or institution that wants to know the cost of their products and / or services based on the activities, and discriminate between those that generate and do not add value, regardless of the accounting system they use, either by production orders or by processes. It has been pointed out with this methodology, to achieve an efficient management.