Cálculo del Costo De La Actividad en Relación con el Tiempo: Aplicado al Sector Lácteo en una Empresa Ganadera de Chiquinquirá, Boyacá

Abstract

This study focuses on the Time Driven Activity Costing (TDABC) methodology of the costing system, which is used for the operating cost of an operation or process. In this research project, this methodology will be applied to the dairy sector in a livestock company (Hacienda Agrícola Casa de Lata) located in Chiquinquirá, Boyacá, in order to cover milk production from the moment of collection and preparation of the milking cows to the sale of this product in stores and supermarkets. The aim is to improve costs in the use of resources such as labor, equipment, utilities, facilities, infrastructure, and operator time in order to increase the profitability of production. This study takes a qualitative approach, as it initially began with an academic literature review, which evaluated the implementation of the TDABC methodology in different contexts, such as hospitals, industries, warehouses, and cheese factories, among others, where this costing system has been used and analyzed to improve productivity. This methodology allows key factors to be identified for analysis, such as milk production costs, where a lack of accurate accounting tools for strategic decision-making within the company was evident. It was observed that the price paid per liter of milk is lower than the cost of the entire process, which means that the cost is below the actual cost of production, as farmers are structurally operating at a loss, compromising their economic sustainability, limiting their capacity for reinvestment, and increasing their vulnerability to climatic, health, or market variations. The bibliometric analysis was carried out using a search in Scopus with Jupyter Notebook, which allowed us to review trends, relevant authors, and applications in the TDABC sectors, to make calculations and determine how much per liter should be paid so that farmers can make a profit and how much milk should be sold in the markets. The TDABC methodology shows great potential for implementation in the livestock sector in Boyacá, as it facilitates the accurate distribution of expenses according to the actual time spent on tasks. This costing system contributes to the optimal optimization of sustainability, efficiency, and competitiveness in the dairy industry in Colombia. The results of this study show that the actual cost of production differs significantly from the empirical estimates used by producers. This study identified hidden costs associated with the use of infrastructure, labor, and maintenance. It was also found that profitability depends largely on the purchase price of the intermediary or company that buys the milk and on the operational efficiency of the production system. The implementation of the TDABC model improves the accuracy of cost determination to support decision-making and strengthen the economic sustainability of the livestock product, as it provides accounting information for production management and negotiation within the dairy supply chain