Especialización Gerencia Estratégica de Costos (Virtual)

URI permanente para esta colecciónhttp://hdl.handle.net/11634/51161

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Diseño de un Modelo de Costos ABC para Mejorar la Rentabilidad y Control en una Planta de Incubación del Sector Avícola sobre Pollito de un Día de Nacido, Ubicada en Flandes (Tolima)
(Universidad Santo Tomás, 2026-04-10) Daza Gómez, Lisbeth Johanna; Muñoz Solarte, Luis Alveiro; Sánchez López, Nidia Julieth; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001359453; https://scholar.google.es/citations?user=0fJoP3UAAAAJ&hl=es; https://orcid.org/0000-0001-8219-2509
Proper production cost management is a vital necessity for sectors and organizations aiming for rigorous control of their activities. Currently, the poultry hatchery in Flandes lacks a structured system, which creates inherent limitations in process control and financial management; these weaknesses derive from a traditional (inadequate) costing system that allocates values arbitrarily, failing to recognize the diversity of activities or the actual consumption of resources in each productive stage. Consequently, the identification of inefficiencies is hindered; profitability measurement is distorted due to the incorrect allocation of costs to products, and decision-making by the administrative or responsible area is restricted. In response to this situation, the current work proposes an Activity-Based Costing (ABC) model to optimize resource control, as well as the correct allocation and precision of costs. The research was conducted under a mixed-method approach with a quantitative predominance, descriptive scope, and applied nature, through a real-case study. The methodology includes a diagnosis of the company's current system, the identification of operational activities, the determination of cost drivers, and the technical allocation under the proposed model, utilizing accounting information, direct observation, and interviews with key plant personnel. As a result, distortions in the current costing were evidenced, and improved traceability of indirect costs (per resource) to each activity was achieved. This led to more reliable information regarding the profitability of the day-old chick and toll manufacturing services. It is concluded that the transition to the ABC model strengthens managerial control, improves financial precision, and establishes a key strategic tool to enhance efficiency and competitiveness.
Estrategias Tecnológicas Efectivas para Apoyar los Procedimientos Financieros del Hospital Regional de Duitama
(Universidad Santo Tomás, 2026-03-09) Sierra Rodríguez, Felipe Andres; Padilla Marín, Efrén Alejandro; Unversidad Santo Tomás
The ESE Hospital Regional de Duitama has faced difficulties related to efficiency in the development of Financial Management procedures because its information systems lack the necessary strategies to design and develop an application that complements existing ones. This tool is intended to optimize and streamline the activities carried out by officials within the Financial Process. The significance of this research lies in supporting the staff involved in financial procedures to solve the issues outlined in the study's objectives. The first objective focuses on diagnosing procedures for cost distribution, social security, and withholding tax calculations for individuals under Paragraph 2 of Article 383 of the Tax Statute. The second objective focuses on analyzing the most suitable cost methodology for the healthcare sector, in this case, Activity-Based Costing (ABC). The third objective articulates waterfall and spiral models to propose a financial application for the ESE Hospital Regional de Duitama, seeking to transform manual procedures into agile processes and optimizing institutional management through the strategic use of technology.
Recomendación del sistema de costeo ABC en las actividades de recolección, transporte, tratamiento y/o disposición final de residuos
(Universidad Santo Tomás, 2025-08) Obregoso León, Anderson Agustín; Tejedor Reyes, Sonia Liliana; Universidad Santo Tomás
Optimización de costos en Weg Colombia más allá del costeo basado en actividades
(Universidad Santo Tomás, 2024-08-26) Rojas Guzman, Lina Brigitte; Universidad Santo Tomas
In today’s competitive industrial environment, cost optimization has become a strategic imperative for companies. This study examines the strategies implemented by Weg Colombia to overcome the limitations of Activity-Based Costing (ABC). Through a combination of advanced technology, efficient resource management, and real-time data analysis, Weg has developed a comprehensive approach that enhances cost allocation accuracy and allows for more dynamic management. The study includes a detailed review of ABC limitations, the methodology adopted by Weg, and the results achieved. Recommendations for other companies in the industrial sector are presented based on findings and Weg’s experience. The results suggest that an adaptive and technologically advanced approach can provide significant advantages in cost reduction and operational efficiency
Optimización de Costos y Mejora de Rentabilidad en el Área de Habitaciones del Hotel Chicamocha a través del Costeo ABC
(Universidad Santo Tomás, 2024-08-26) Moreno Hernández, Johan Camilo Pérez Hernández, Viviana Yudith; Universidad santo tomas
The Chicamocha Hotel, with its extensive infrastructure and variety of services, faces significant challenges in efficiently managing costs to maximize profitability. This paper proposes the implementation of Activity-Based Costing (ABC) in the hotel's room area for more accurate cost allocation. Adopting this system will enable more effective resource management, improved profitability, and increased competitiveness in the hotel market.
Gestión y Gerencia Estratégica para la Mitigación de los Riesgos en la Contabilidad de Costos
(Universidad Santo Tomás, 2024-10-03) Muñoz Barón, David Orlando; Universidad Santo Tomás
Due to the constant evolution and accounting updates that companies not only face but are also obligated to implement in order to sustain their economic activities, the high level of competition among companies in both national and international markets forces them to seek new strategies to enhance competitiveness, ensure long-term survival, and address various economic challenges such as inflation, economic uncertainty, and internal and external risks. Therefore, effective strategic management is essential to mitigate, eliminate, and reduce risks and material inaccuracies. This research identifies the problems and challenges in risk management within cost accounting to develop and compile the best strategies for controlling and mitigating internal and external risks, enabling better decision-making and increasing business competitiveness. This study is based on various investigations that underpin its focus and necessity, providing a theoretical foundation and references for addressing risk management in organizations. It includes a relevant article discussing how companies can protect themselves in times of change, highlighting common risk mitigation strategies. Additionally, a guide is provided detailing the complete mitigation process, offering a framework for managing risks. Moreover, the study analyzes strategic management accounting and its role in cost reduction to increase profits.
Importancia de los costos en las importaciones
(Universidad Santo Tomás, 2024) Cuene Pardo, Laidy Tatiana; Padilla Marín, Efrén Alejandro; Universidad Santo Tomás
Import costs are determined by various factors that influence the final amount. Among these, tariffs and customs fees stand out, which are taxes or levies applied to the value of imported products. These tariffs may vary depending on the type of merchandise and the country of origin. Another key factor is transportation and logistics costs, which include the costs of delivering products from their origin to the final destination. Import costs include several elements, such as transportation by land, air or sea, as well as the services of customs agents and brokers. Additionally, inventory storage and handling expenses also have a significant impact. This covers the costs of storing goods before distribution, as well as expenses related to inventory handling and management. All these factors together determine the total import cost, so they must be carefully considered when carrying out import operations. Poor management of import costs can have negative impacts on the economy and businesses. One of the main problems is the increase in prices of imported products. This is because poor cost management can generate additional expenses, such as delays in customs procedures or fines for non-compliance with regulations, which makes imported products more expensive. Furthermore, this mismanagement also affects the competitiveness of national companies. If import costs increase uncontrollably, local companies will have difficulties competing on equal terms in the market, which may put their business continuity at risk. Reducing import costs is crucial for companies that market or manufacture products. By finding competitive suppliers that offer the best prices and conditions, companies can improve their profitability and competitiveness in the market. Poor management of import costs can generate an imbalance in the trade balance, which negatively affects the country's economy. Therefore, it is essential that companies implement effective strategies to reduce these costs and thus maintain their competitiveness. In addition, negotiating prices and conditions with suppliers is essential, as this can generate more favorable agreements that help reduce costs. Finally, using special customs regimes can be an effective strategy to reduce import costs, since these regimes offer tax and customs benefits that save money in the import process.
Importancia de los costos de calidad y no calidad en la minera subterránea en el municipio de Samacá, Boyacá
(Universidad Santo Tomás, 2024) Alvarez Páez, Andrés Felipe; Chavez Buitrago, Karen Daniela; Padilla Marín, Efrén Alejandro; Universidad Santo Tomás
This research is based on the analysis and importance of quality and non-quality costs in quality management systems in organizations where their main activity is the exploitation and extraction of coal in the municipality of Samacá, Boyacá. The correct use of these costs is of great help in each of the processes and procedures of underground mining companies, thus allowing continuous improvement for each of them
Presupuestos sobrestimados y subestimados en propiedad horizontal
(Universidad Santo Tomás, 2024-08-26) Piracoca Rubio, Yeny Carolina; Rodríguez Rios, María Camila; Padilla Marín, Efrén Alejandro; Universidad Santo Tomás
In organizations, "the budget" and the importance it results for the fulfillment of objectives and economic and social growth of companies are constantly mentioned; the same happens in Horizontal Property despite being classified as a non-profit entity – ESAL, it is not different from an organization. Horizontal Property in Colombia is basically made up of a piece of land where private domain properties are divided and most of them are different owners, the common thing between them are the essential and non-essential common areas that the co-owners are obliged to contribute economically for their conservation, maintenance and security of the complex. The budget is in fact the most important factor within the condominium, it marks the beginning of objectives and also focuses on strategically planning how it will be executed in a certain period, in this way the necessary resources are created that allow this enjoyment of adequate and safe common areas with guarantees of conservation and care. This research arises from knowing and analyzing the budget in the face of the difficulties that a horizontal property can incur by overestimating or underestimating the preparation of the budget and, how it can affect the healthy coexistence of co-owners. Based on these causes, describe specific processes that must be considered when preparing a budget that meets the needs. This study is oriented to horizontal properties in Colombia, analyzing the problem from the administrative perspective, which seeks to improve inaccurate budgets in horizontal property: first, it will investigate why they occur and how they affect co-ownership. Then, guidance will be given on strategies to create and adjust budgets more effectively that facilitates decision-making and aligned with regulations. The present study will combine a descriptive approach to detail the characteristics of budgets and an exploratory approach to investigate the causes and effects of inaccurate estimates. At the end, they will have the ability to understand the difficulties of a budget that is not aligned with the economic reality and objectives, as well as the importance of the budget in the horizontal property and the role that the administrator has in taking the necessary time and research to turn the budget into an important element for the proper execution of their functions. accounting and PH regulations being a great ally in compliance with administrative and especially budgetary management
Establecimiento de métodos de valoración para la tasa de cambio en las órdenes de compra de una empresa importadora del sector construcción en Colombia
(Universidad Santo Tomás, 2024) Balaguera Garnica, Silvia Fernanda; Padilla Marin, Efren Alejandro; Universidad Santo Tomás
In a changing environment for a company related to international trade, the methods for valuing the exchange rate must be adapted to the variables that drive (or retract) a change in the value of a foreign currency to reduce as much as possible the impacts of different international events such as the economic recession of 2015 due to the decrease in oil prices, the post-effects of the pandemic in 2020 and the current conflict in the Red Sea. These external factors consequently generate changes in the value of the merchandise at the time of being negotiated until the real arriving date, for this reason, the valuation methods define the levels of tolerance between what is expected and the variations by external agents that may occur, discriminating whether the value actually paid corresponds to a competitive advantage at the reference prices of the market at the time of its arrival.
Comparación de Sistemas de Costos en la Producción de Levadura: Un Análisis entre el Método Tradicional y el Costeo Basado en Actividades (ABC)
(Universidad Santo Tomás, 2024) Martínez Murillo, Geraldine; Universidad Santo Tomás
This study analyzes the importance of yeast in the food sector and its influence on profitability by comparing two cost estimation systems: the conventional one and the activity-based one (ABC). It analyzes how indirect manufacturing costs (CIF) impact the baking industry in Colombia. In a fresh yeast manufacturing company in Valle del Cauca, it was evaluated which cost system most accurately reflects the economic reality. Traditional costing distributes CIF among products according to the volumes produced, while the ABC costing methodology assigns costs to each key activity, resulting in a more precise allocation. The results showed that the ABC system allows identifying products that generate higher profits, improving decision making. In conclusion, ABC costing more accurately reflects the profitability of products, which boosts business efficiency and competitiveness, in line with previous studies that highlight the superiority of the ABC system in cost allocation.
Determinación de los sobrecostos en una constructora causados por actividades no presupuestadas mediante el método de costeo ABC
(Universidad Santo Tomás, 2024) Cristancho Angel, Dany Paola; Vivas Enríquez, Santiago Steven; Universidad Santo Tomás
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
Propuesta para la Definición de un Modelo de Costos ABC para el Proceso de Fabricación de Cilindros Metálicos para Impresión.
(Universidad Santo Tomás, 2024) Gómez Olarte, Mauricio; Universidad Santo Tomás
The objective of this document is to propose the implementation of a cost model through the activity-based costing methodology or also known as ABC costing; this giving scope to the manufacturing process of printing cylinders of the company Proquinal. The objective is to identify the costs of the specific activities that are developed, and consequently the cost of the products. This is due to the fact that there is no information that allows concluding the above, but the current mechanism of profitability margin evaluation only allows the visualization of figures in a general way. This dilutes the perspective of having a controlled production process, limiting the implementation of improvements, in addition to biasing the possibility that in the future it may lead to the implementation of new technologies to reach other market segments.
EL DESAFIO DE ELEGIR EL SISTEMA DE COSTEO MÁS ADECUADO PARA LOS EMPRENDIMIENTOS EN CONFECCIÓN
(Universidad Santo Tomás) Blanco Romero, Teresa Imelda
Effective cost management is crucial for the success of businesses, especially in highly competitive sectors like the textile industry. This study addresses the importance of choosing an appropriate costing system for textile microenterprises, which often lack knowledge in management and costing. The issue is identified of how this lack of understanding can lead to inefficient resource allocation, low profitability, and financial risks.The general objectives of the study are to determine the most suitable costing system for a future textile microenterprise and to establish the costs associated with the production of sports hoodies. Specific objectives include clarifying the differences between costing systems, classifying costs involved in production, and demonstrating the importance of proper cost management for business decision-making. To address these objectives, a qualitative documentary methodology is employed. A detailed description of the future company is provided, identifying its suppliers, necessary raw materials, and production processes. In addition, different costing systems are analyzed, such as absorption costing, variable costing, process costing, and activity based costing, highlighting their advantages and disadvantages. The results reveal that each costing system offers unique perspectives on the company's cost structure, emphasizing the need to strike a balance between information accuracy and feasibility of implementation. Finally, the conclusions underscore the importance of proper cost management for the profitability and competitiveness of textile microenterprises, as well as the need for greater education in management and costing for sector entrepreneurs.
Fallas comunes del control presupuestal proyectos de construcción - Microempresas.
(Universidad Santo Tomás, 2024-04-17) Rincon Silva, Wendy Loraine; Padilla Marín, Efren Alejandro; Universidad Santo Tomás
Cost control in construction projects is essential to carry out a specific and detailed inspection of the investment, avoiding possible cost overruns, money deviations or failures that can generate a significant impact on the real cost of the project and work schedule initially. established. The implementation of cost control using good practice strategies in financial construction management can eliminate unnecessary expenses and in some cases increase the builder's profit. When cost control is not carried out from its initial stage, the success and profitability of the project are vulnerable, the probability of solving the problems or unforeseen events presented is limited without causing negative impacts to the budget and on the other hand it eliminates the use of lifesaving maneuvers (Sánchez-Bedoya, 2023). The use of technological tools allows for more adequate and efficient cost control, allows the critical points of the project to be periodically identified, and provides time to evaluate what the alternative solutions to unforeseen events may be (Salazar, 2011). The correct exercise of cost control allows us to obtain as a result an identification of factors such as, for example; errors in costing, changes that occur in the project designs during its execution process, failure to hire people who do not have the experience to carry out the activities, delays in the times established by the programming of work either due to factors with the client or with direct management on site. (Jimenez, 2014)
Importancia de la implementación de los costos ABC en el proceso de recolección, traslado y disposición de residuos sólidos del municipio de Puente Nacional
(Universidad Santo Tomás, 2024) Mosquera Becerra, Diana Marcela; Padilla Marín, Efren Alejandro; Universidad Santo Tomás
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.
Costos de no calidad asociados a la alta rotación de personal de una empresa del sector salud
(Universidad Santo Tomás, 2024-04-16) Plaza Vargas, Cristhian Andres; Ayala Joya, Nancy Stella; Universidad Santo Tomas
Nowadays one of the issues that go unnoticed in companies corresponds to staff turnover, organizations focus on customer loyalty and sales growth, but they leave aside one of the most important resources, human talent. An unstable political-economic environment, dehumanized business environments, and poor organizational and financial management become the triggers that lead to the replacement of personnel. That is why, from the perspective of costs, it is intended to make visible a problem that afflicts all organizations, and these are the costs of non-quality associated with turnover, but also how this problem has a direct impact on the experiences of users with the organization, by perceiving services of poor quality or inopportuneness. The work is located in exposing the correlation between the result of several financial indicators and the rotation segmented by areas of a company in the health sector, and how the operation is interrupted due to the incompetence of an employee, in addition to how this situation can place the organization at a potential risk of illiquidity in the medium term. The research will also present the economic impact associated with the engagement of an employee, the most important items and their average cost will be exposed, which will allow the initial cost of an employee to be dimensioned in monetary terms.
Implementación de un sistema de costos en una empresa dedicada a la elaboración de papel Kraft y empaques de cartón, ubicada en Dosquebradas Risaralda
(Universidad Santo Tomás, 2024-03-23) Grisales.Carvajal, Lady Johanna; Hoyos.Ospina, Yesica Vanesa; Padilla.Marín, Efren alejandro
The purpose of this article is to make known the importance of implementing a cost system in a company dedicated to the production of kraft paper and cardboard packaging in Dosquebradas, Risaralda, since the company has not given the necessary relevance to its implementation and the acquisition of an information system (ERP), therefore, recognizing the current state of the company seeks to raise awareness among senior management, Therefore, recognizing the current state of the company, we seek to raise awareness of senior management, making known the advantages and disadvantages of this implementation, carrying out a proposal of the methodological route for its implementation, and in this way what contributes to the company as it is the decision making regarding the profitability of its products and the operation itself, strengthening its value chain and its level of competitiveness.
Costos Laborales y su Impacto en la Rentabilidad en las empresas de Servicios
(Universidad Santo Tomás, 2024-03-22) Sanchez Leguizamon, Carlos Santiago; Velandia Garzòn, Javier Alexander; Padilla Marin, Efren Alejandro; Universidad Santo Tomás
The precise calculation of human resource costs in service companies is fundamental for their effective operation and long-term success. Firstly, this process directly impacts the company's profitability, as a clear understanding of work costs allows for evaluating profitability and adjusting maximize profit margins. Additionally, it facilitates informed financial decision-making, such as pricing, resource allocation, and budget planning, contributing to more efficient and effective resource management. Proper management of human resource costs also influences the company's competitiveness in the market. By closely understanding these costs, companies can offer competitive prices without compromising service quality, thereby improving their position in the market, and enabling them to attract and retain customers in a highly competitive business environment. This ability to remain competitive is crucial for ensuring sustainable growth and a lasting presence in the market. Furthermore, precise calculation of personnel costs promotes efficient management of the workforce. It allows for optimal resource allocation, ensuring an appropriate cost-benefit ratio in hiring, training, and retaining personnel decisions. This fosters an organizational culture focused on efficiency and performance, contributing to the development of highly productive and committed teams. In conclusion, the accurate calculation of human resource costs is a critical aspect for the long-term success of service companies. By understanding and managing these costs effectively, companies can improve their profitability, optimize personnel management, and maintain their competitiveness in the market, there by contributing to their growth and sustainability over time.
Implementación de Sistemas ERP Como Ventaja Estratégica en la Gestión de Proyectos de Infraestructura Vial en Colombia
(Universidad Santo Tomás, 2024) Bohórquez Martínez, Johan Sebastián; Tejedor Reyes, Sonia Liliana; Universidad Santo Tomás

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