Análisis de costos utilizando TDABC en dos empresas de ensamblaje con procesos manuales y semiautomáticos

Abstract

The choice of a correct costing system is key for success or failure of a company. For this reason, the objective of the research is to analyze the costs of two assembly companies, one manual and another semi-automatic through the time driven activity based costing system TDABC, to determine its applicability. The development of the investigation was based on a multiple case study with a mixed approach and descriptive scope, in which 9 processes, 28 threads and 90 activities were analyzed. The results include the analysis of processes, sub-processes, more expensive activities, inefficiencies and comparison of unit costs resulting from the system used by the companies and the methodology analyzed. Likewise, the study of the processes that can be paid for and those that present difficulty in applying the TDABC methodology is presented.