Aproximación al modelo de costes y gestión basado en las actividadesEstudio de un caso en una pyme

Zusammenfassung

This study aims to contribute to the improvement of cost and management system in equine veterinary clinic, analyzing the alternatives that lead us to implement a management system based on costs and activities. This project appears with the purpose of responding to the need that the company has had to adapt its internal reporting system used so far, to new market demands and thus obtain higher quality information to achieve a strategic management of costs. With this application, we can see the amount of information provided in the system and the ease of development and its application in a service business. The use of the system allows knowing the real cost of the services it provides, both in clinics and in home. Detailed information about your organization, improving the running of the same in terms of effectiveness and efficiency , identifying inefficiencies and improving the profitability and quality of the services rendered