Capitulo 3: La aplicación de los costos abc en la emisión de una tarjeta de crédito

Abstract

Credit cards were created in order to allow people to make cashless transactions, providing immediate solutions and satisfying cashless transactions, providing immediate solutions and satisfying customer needs. customer needs. In recent times, this product has become a priority for money management. a priority for money management. In view of the above, the following article article will be oriented to indicate the cost of elaborating a credit card in a financial institution in the city of Bogota, Colombia. financial institution in the city of Bogota, applying the abc costing method. It is the advantages and disadvantages of applying this costing system. costing system. The methodology used in the development of this research is descriptive, since it applies characteristics of the costing system in the manufacturing process of the credit card. the manufacturing process of the credit card; explanatory, since an explanation of the costing and and exploratory, since there is no evidence of a theoretical framework on the design of the abc method, for the design of the abc method. the design of the abc method for the issuance of a credit card. In conclusion, the abc costing model is considered optimal to apply in this process due to the type of company the type of company analyzed. Financial institutions are in a market where there is strong market where there is strong price pressure, they manage several processes and report significant growth every year. significant growth every year.