Análisis del sistema de costos abc para empresas industriales con estructura de producción por procesos.

Abstract

Cost systems are technical designs and structures that depend largely on the organizational structure and require knowledge and skills to apply them in practice, therefore the importance of writing this article is to know in more detail and explore the subject in more depth for subsequent projects. The main objective of this article is to show through case studies developed for industrial companies, that modern costing methodologies are more efficient for the distribution of indirect costs of manufacturing, compared to traditional methods. Specifically, a literature review is shown, followed by the elaboration of a state of the art of cases of industrial companies where ABC costing systems have been applied. This work is presented as an exploratory study of practical application cases. The results found, show in general in all cases, that when comparing the results of costs via ABC versus traditional methods solve problems such as subsidized products and financial statements show more real results in terms of profitability. Finally, it can be concluded that modern methods significantly solve the limitation of traditional methods, however small and medium enterprises are limited to apply these methodologies, since they are complex and costly designs.