Costeo de productos financieros basado en actividades implementación del costeo ABC en instituciones micro financieras Cooperativas de ahorro y crédito

摘要

This thesis seeks to establish a model of activity-based costing to meet the costs of financial products that offer microfinance institutions in Ecuador. Having a specialized model to support the Micro Finance Institutions as a management tool used to identify the direct costs of activities performed to produce products, defining technical manner: a) structure of product costs, b) price real technical product, c) processes and activities that generate value in the institution, d) analyze the overall costs and staffing, e) analysis of time involved in producing financial products, f) have relevant information for future analysis benchmarking, g) identify critical factors or processes of the institution, h) generating information for decision making.