Análisis de costos a través del sistema TDABC en la industria de ensamblaje. Dos casos de estudio: producción de motos, televisores y tarjetas electrónicas

Abstract

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.