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Title:	Propuesta de mejora del proceso de gestión de información interna de la Escuela de Organización Integral de Eventos de la FSCH-ESPOL
Authors:	Campoverde Aguirre, Ronald, Director Pazmiño Tenecela, Ana Guadalupe Cajilema Bacuy, Marilyn Gabriela
Keywords:	Costos indirectos Eventos Sistema de costeo Rentabilidad Recursos
Issue Date:	2024
Publisher:	ESPOL.FCSH
Citation:	Pazmiño Tenecela, A. G. y Cajilema Bacuy, M. G. (2024). Propuesta de mejora del proceso de gestión de información interna de la Escuela de Organización Integral de Eventos de la FSCH-ESPOL. [Proyecto Integrador]. ESPOL.FCSH .
Description:	La Escuela de Organización Integral de Eventos (EOIE) es una empresa pública que brinda servicios de catering y a los estudiantes de Turismo la oportunidad de realizar prácticas en distintas áreas como servicio al cliente, cocina, coordinación, etc. La escuela brinda varios tipos de servicios como almuerzos, desayunos, cócteles, coffee break y box lunch y ha alcanzado un alto nivel de satisfacción entre sus clientes por el excelente servicio que ofrece. Sin embargo, la escuela enfrenta desafíos en la gestión de información financiera. El presente proyecto de materia integradora propone a la EOIE utilizar el método Activity Based Costing (ABC) con el objetivo de que la institución tenga un mejor control de sus costos. Actualmente la escuela solo considera costos principales como mano de obra, cocina, alquiler, sin distinguir entre directos e indirectos, esto junto a que asigna costos de manera equitativa entre todos sus servicios no permite conocer con precisión la verdadera rentabilidad de cada uno de ellos. Con el método ABC se identificaron todas las actividades directas en indirectas, se hallaron los factores que generaban sus costos lo que nos permitió hallar las tasas de asignación para cada uno de los costos indirectos. Los resultaron que se obtuvieron fueron que la escuela que tiene costos de eventos que está subsidiando a otros por lo que hay eventos que son menos rentables, en donde el retorno sobre la inversión es más bajo que en el costeo actual debido a que no se toman en cuenta costos indirectos, por lo tanto, se deben tomar en cuenta aquellos costos para asegurar la sostenibilidad financiera de la empresa. Palabras Clave: costos indirectos, eventos, sistema de costeo, rentabilidad, recursos.
metadata.dc.description.abstractenglish:	The School of Integrated Event Organization (EOIE) is a public company that provides catering services and gives Tourism students the opportunity to do internships in different areas such as customer service, cooking, coordination, etc. The school provides various types of services such as lunches, breakfasts, cocktails, coffee breaks and box lunches and has achieved a high level of satisfaction among its clients with the excellent service it offers. However, the school faces challenges in the management of financial information. This integrative subject project proposes that the EOIE use the Activity Based Costing (ABC) method with the objective of the institution having better control of its costs. Currently, the school only considers main costs such as labor, kitchen, and rent, without distinguishing between direct and indirect costs. This, together with the fact that it allocates costs equally among all its services, does not allow us to know with precision the true profitability of each of them. With the ABC method, all direct and indirect activities were identified, the factors that generated their costs were found, which allowed us to find the allocation rates for each of the indirect costs. The results obtained were that the school has event costs that are subsidizing others, so there are events that are less profitable, where the return on investment is lower than in the current costing because indirect costs are not taken into account, therefore, those costs must be taken into account to ensure the financial sustainability of the company. Keywords: indirect costs, events, costing system, profitability, resources. III Índice General Resumen ...............................................................................................................The School of Integrated Event Organization (EOIE) is a public company that provides catering services and gives Tourism students the opportunity to do internships in different areas such as customer service, cooking, coordination, etc. The school provides various types of services such as lunches, breakfasts, cocktails, coffee breaks and box lunches and has achieved a high level of satisfaction among its clients with the excellent service it offers. However, the school faces challenges in the management of financial information. This integrative subject project proposes that the EOIE use the Activity Based Costing (ABC) method with the objective of the institution having better control of its costs. Currently, the school only considers main costs such as labor, kitchen, and rent, without distinguishing between direct and indirect costs. This, together with the fact that it allocates costs equally among all its services, does not allow us to know with precision the true profitability of each of them. With the ABC method, all direct and indirect activities were identified, the factors that generated their costs were found, which allowed us to find the allocation rates for each of the indirect costs. The results obtained were that the school has event costs that are subsidizing others, so there are events that are less profitable, where the return on investment is lower than in the current costing because indirect costs are not taken into account, therefore, those costs must be taken into account to ensure the financial sustainability of the company. Keywords: indirect costs, events, costing system, profitability, resour
URI:	http://www.dspace.espol.edu.ec/handle/123456789/65565
metadata.dc.identifier.codigoproyectointegrador:	ADMI-1132
Appears in Collections:	Tesis de Administración de Empresas

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