Propuesta para la Definición de un Modelo de Costos ABC para el Proceso de Fabricación de Cilindros Metálicos para Impresión.

Abstract

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.