Diseño de un Modelo de Costos ABC para Mejorar la Rentabilidad y Control en una Planta de Incubación del Sector Avícola sobre Pollito de un Día de Nacido, Ubicada en Flandes (Tolima)

Abstract

Proper production cost management is a vital necessity for sectors and organizations aiming for rigorous control of their activities. Currently, the poultry hatchery in Flandes lacks a structured system, which creates inherent limitations in process control and financial management; these weaknesses derive from a traditional (inadequate) costing system that allocates values arbitrarily, failing to recognize the diversity of activities or the actual consumption of resources in each productive stage. Consequently, the identification of inefficiencies is hindered; profitability measurement is distorted due to the incorrect allocation of costs to products, and decision-making by the administrative or responsible area is restricted. In response to this situation, the current work proposes an Activity-Based Costing (ABC) model to optimize resource control, as well as the correct allocation and precision of costs. The research was conducted under a mixed-method approach with a quantitative predominance, descriptive scope, and applied nature, through a real-case study. The methodology includes a diagnosis of the company's current system, the identification of operational activities, the determination of cost drivers, and the technical allocation under the proposed model, utilizing accounting information, direct observation, and interviews with key plant personnel. As a result, distortions in the current costing were evidenced, and improved traceability of indirect costs (per resource) to each activity was achieved. This led to more reliable information regarding the profitability of the day-old chick and toll manufacturing services. It is concluded that the transition to the ABC model strengthens managerial control, improves financial precision, and establishes a key strategic tool to enhance efficiency and competitiveness.