Desarrollo de un sistema de Costeo Basado en Actividades (ABC), mediante la optimización y el uso de recursos para mejorar los niveles de competitividad en el taller Central Automotriz Rosas (C.A.R.) de la ciudad de Duitama

Abstract

According to an article published by EXTRA (2023), an increase in the number of vehicles circulating in the city of Duitama has been demonstrated. This has led to an increase in the number of certified or off-site workshops. Therefore, it is important to provide quality service across the various services provided. To achieve this, it is essential to know the production costs incurred when providing the service, prioritizing cost and resources to generate an estimated profit margin. According to what we discussed with the manager of "C.A.R," he told us that since he started managing the workshop, he has worked with prices in line with the competition but has not performed a detailed analysis of various factors involved in the processes. Despite not having a system, the company has managed to position itself in the sector over the years, but a decline in its profits has been evident over the years. This could be due to the lack of a costing system. The ABC system allows you to identify the cost of providing the services you offer and thus determine a profit margin without overlooking the prices charged by your competitors.