Resumen

The main objective is to make a proposal on the development of the cost model based on activities (or ABC costs for its acronym in English) to the project “Ángel de Berlín” advanced by the construction company Majestic Constructores S.A.S. This research work is carried out in order to understand the impact of a new cost system in construction companies, because the ABC cost system shouldn´t be seen only as the accounting of items, but as a managerial tool, which contributes to the optimization of resources by making decisions and thus allow to evaluate the execution of future works or projects. In this research will be explained about the company and the construction sector, it will show the way a project “Ángel de Berlín” is financed, and how the proposal of the ABC model was developed. In the final chapter a small comparison will be made between the traditional model and the model based on activities identifying the advantages of the possible adoption of the latter.