Propuesta de un modelo ABC para la estimación de los costos de los servicios industriales en la elaboración de productos lácteos, en la planta de producción de Freskaleche en Aguachica, Cesar

Abstract

Research project whose objective is to make a proposal of an ABC model for estimating the costs of industrial services in the Freskaleche production plant in Aguachica, Cesar, which seeks to assign a real cost to services such as water, energy, gas, steam and compressed air actually consumed in the process of manufacturing dairy products. Methodologically, the study is exploratory, not experimental, whose primary source of information is the Freskaleche company. The results are related to the design of an ABC cost methodology that can be applied to each of the industrial services, following some parameters, considering all the intervening elements in the real cost of each service.