Procedure for calculating costs in support services

Abstract

The calculation of costs is a necessary tool for the identification of unprofitable services and activities that do not add value. The objective of the research is to propose a procedure for calculating the costs of the services of the Center for Molecular Immunology (CIM) through ABC costing. The methods were used: analysis, bibliographic study, synthesis, economic statistics and comparison of indicators. Together with: the logical history, system approach, documentation consultation and expert criteria. They were combined with the techniques: group dynamics, experiences, interviews, productivity assets and flowchart. It is recommended to include the cost information obtained in the CIM Board of Directors and to update the cost sheets annually. Its application allows a complete distribution of the expenses consumed by the activities towards the services. The application of the procedure allows expanding the scope of economic analysis for better decision making.