Browsing by Author "Vedernikova, Olga"

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Análisis de costos a través del sistema TDABC en la industria de ensamblaje. Dos casos de estudio: producción de motos, televisores y tarjetas electrónicas
(2019-09-27) Vedernikova, Olga; Arcentales Carrión, Rodrigo Nicanor
The present article investigates the applicability of Time-Driven Activity-Based Costing (TDABC) in the assembly industry as an alternative to traditional costing systems. The research methodology had a mixed approach with a descriptive scope and study design of multiple cases. The research was performed to three assembly lines in two companies. This work proposes a new extended TDABC methodological framework oriented to analyze assembly companies thoroughly and considering all the processes necessary to obtain the products. That allowed calculating the costs of eight operating processes, 40 sub-processes and 148 activities in three assembly lines: televisions, motorcycles and printed circuit boards. In addition, the inefficiency levels of the processes were established. As well as, the products cost database generated by TDABC were compared with the base of the traditional costing system. The results herein show that TDABC is an adequate tool for the cost analysis of assembly processes with certain shortcomings for the analysis of the strategic and support processes in each case of study.
Time-driven activity-based costing in the assembly industry
(2020) Vedernikova, Olga; Sigüenza Guzmán, Lorena Catalina; Pesántez, Johanna; Arcentales Carrión, Rodrigo Nicanor
Costs and their determination play a critical role in all manufacturing companies. The traditional costing system has received criticism resulting from the arbitrary allocation of indirect manufacturing costs. As an important initiative to address its weaknesses, new costing methods such as the Time-Driven Activity-Based Costing (TDABC) have emerged. Unfortunately, up to our knowledge, no investigations have been applied in analyzing assembly companies thoroughly nor considering all the processes necessary to obtain the final products. This article explores the TDABC application in the assembly industry through comparison with traditional volume-based costing by focusing on manual and semi-automatized production. Since the research is descriptive, a multiple-case study design was implemented in the assembly of televisions, motorcycles, and printed circuit boards. The developed methodology allowed determining the existence of factory overhead and direct labor cost variances between two different cost accounting systems, which also affected the unit cost of the products. Findings also highlight the benefits of TDABC application in the assembly industry, along with the shortcomings and future potential of research in this area.