Importancia de la implementación de los costos ABC en el proceso de recolección, traslado y disposición de residuos sólidos del municipio de Puente Nacional

Abstract

The home public services company of Puente Nacional Acuapuente S.A E.S.P. provides water, sewage and sanitation services, the latter being the one that generates the most cost and the least profits in the company.

The cleaning service of the home public services company of Puente Nacional Acuapuente S.A E.S.P. corresponds to the collection, transportation and final disposal of solid waste generated in the urban perimeter of the municipality of Puente Nacional; This activity is very expensive since the closest disposal site is the Pirgua landfill located in the city of Tunja approximately one hour and thirty minutes away, it does not have its own compactor, and it is not they have defined the costs that are or are not related to this process.

Therefore, the collection, transportation and final disposal of solid waste is one of the most expensive processes that the entity has since the direct and indirect costs are not clear.

It is essential to use a model that allows costs to be identified on different bases based on the collection, transportation and final disposal of solid waste.

One of the most appropriate cost systems in the process of collection, transportation and final disposal of solid waste is the ABC cost system, which allows measuring the costs and performance of this process in order to intervene in those activities where it is not possible. is doing good cost management and improving the efficiency of operations and thus being able to optimize resources.

Through the ABC cost system, which is based on the activity of collection, transportation and final disposal of solid waste, which requires human, technological, material, methods and environment resources to develop this activity, the origin of the waste can be determined. costs that are the cause of general expenses and assign said expenses, related to the activity of collection, transportation and final disposal of solid waste.

This cost model makes it easier to detect those areas that generate more contributions to the home public services company of Puente Nacional Acuapuente S.A E.S.P. in the process of collection, transportation and final disposal of solid waste to direct resources efficiently towards those activities that are most profitable in said process, to the detriment of others that are more expensive and unprofitable.