Determinación de los sobrecostos en una constructora causados por actividades no presupuestadas mediante el método de costeo ABC

Abstract

The objective of the study is to identify, analyze and improve the activities that generate cost overruns in the construction of multifamily housing. The aim is to apply the ABC (Activity-Based Costing) costing model to more efficiently manage the costs of materials, tools, equipment, labor and operating expenses during the construction process. This approach will allow you to transform, improve or eliminate elements that cause cost overruns and reduce after-sales and warranty expenses. It begins with the ABC model which will be implemented in the work area to observe its activity in carrying out projects. Subsequently, it will be applied in accounting, using the experience obtained on site to improve the process. The system is relevant because it allows us to determine errors in the organization and budget, as well as optimize processes through staff training and the scope of its usefulness. The benefits are expected to include a solid database for budgeting future projects and a detailed analysis of inputs and processes, in order to avoid cost overruns. With the development of the project, a precise alternative is provided to current methodologies, which often assign indirect costs equally to everyone and do not allow a detailed evaluation of cost overruns. The ABC model will allow a more accurate identification of problems and improve the profitability of the project