Implementación del método de costos basados en actividades (ABC) en unidad de laboratorio médico

• Autores: Aurelys Hernández, Gregory Bastidas, Laura Plested
• Localización: MAYA: Administración y Turismo, ISSN-e 2788-6549, Vol. 2, Nº. 2, 2020 (Ejemplar dedicado a: JUL - DIC), págs. 22-30
• Idioma: español
• Títulos paralelos:
  • Implementation of the activity-based cost method (ABC) in a medical laboratory unit
• Enlaces
  • Texto completo
• Resumen
  • español

    El presente estudio tiene por objetivo general, implementar el método de costos basados en actividades (ABC) en la unidad de laboratorio del centro de atención médico primario Central Salud Integral, C.A. Teóricamente, está soportado en la metodología de costos basados en actividades (ABC), la cual identifica las actividades realizadas, los recursos que se consumen y las actividades demandadas por cada servicio, contribuyendo así en la mejora de la eficiencia operativa de la organización. La metodología de la investigación, estuvo enmarcada en un proyecto factible y soportado en un trabajo de campo – documental desde un nivel descriptivo. El ABC permitió identificar las actividades que se realizan en el laboratorio de Central Salud Integral, C.A., determinar los recursos que estas consumen y asignar mediante inductores; el costo por actividad.

      The present study aims to implement the method of costs based on activities (ABC) in the laboratory unit of the medical center of primary care of CSICA. Theoretically, it is supported in the ABC methodology, which identifies the activities done, the consumed resources and the activities demanded by every service, contributing in the improvement of the operative efficiency of the organization. The investigation methodology used a feasible and supported fieldwork project as a framework in a descriptive level. Thus, the ABC allowed to identify the activities that are being executed in the laboratory of CSICA, to determine the resources that these consume and to assign by means of inducers; the cost for activity.

  • English

    The present study aims to implement the method of costs based on activities(ABC) in the laboratory unit of the medical center of primary care of CSICA. Theoretically, it is supported in the ABC methodology, which identifies the activities done, the consumed resources and the activities demanded by every service, contributing in the improvement of the operative efficiency of the organization. The investigation methodology used a feasible and supported fieldwork project as a framework in a descriptive level. Thus, the ABC allowed to identify the activities that are being executed in the laboratory of CSICA, to determine the resources that these consume and to assign by means of inducers; the cost for activity