Comparación de Sistemas de Costos en la Producción de Levadura: Un Análisis entre el Método Tradicional y el Costeo Basado en Actividades (ABC)

Abstract

This study analyzes the importance of yeast in the food sector and its influence on profitability by comparing two cost estimation systems: the conventional one and the activity-based one (ABC). It analyzes how indirect manufacturing costs (CIF) impact the baking industry in Colombia. In a fresh yeast manufacturing company in Valle del Cauca, it was evaluated which cost system most accurately reflects the economic reality. Traditional costing distributes CIF among products according to the volumes produced, while the ABC costing methodology assigns costs to each key activity, resulting in a more precise allocation. The results showed that the ABC system allows identifying products that generate higher profits, improving decision making. In conclusion, ABC costing more accurately reflects the profitability of products, which boosts business efficiency and competitiveness, in line with previous studies that highlight the superiority of the ABC system in cost allocation.