Diseño de un modelo de sistema de costos ABC para la empresa COPROLAC QUESALAC S.AS.

Abstract

The present document shows the development of activities that have created a design for an ABC cost system model for the company Coprolac Quesalac, in order to have a deeper understanding of the nature of their production costs of each Its lines, which in the end allow you to adjust the sales prices and thus be able to be a little more competitive in the market. For this project began identifying the entire production process of the different production lines, in order to be able to understand which activities generated value to the product, once identified the activities were determined the cost centers that encompassed these activities, subsequently began to define the Different cost drivers from which their respective activities and cost centers were assigned. The last part of the project compares the results of the ABC methodology with the costs that the company is currently carrying out, making recommendations and conclusions about the proposed model against the current situation of Coprolac Quesalac S.A.S.