Análisis y diseño de software en la aplicación de TDABC para el sector productivo mediante el uso de metodologías ágiles

Abstract

Cost management and strategic process management are indispensable tools today in the development of industries given their direct impact on the objectives of every company, among the most important, minimizing costs and maximizing profits. On one hand, cost management helps to ensure that inputs are being used in an efficient way, along with the strategic management of the processes, which provides the necessary guidelines to improve business management. A cost system is critical to provide us with adequate, accurate and detailed information for better decision making in businesses.

This article presents the analysis and design of a software that serves to manage cost management and assembly processes using the ¨Time Driven Activity Based Costing¨ (TDABC) system. This study supports the academic field by using agile methodologies to verify if the development of the platform allows its clients to overcome limitations of TDABC, while simultaneously accentuating its advantages. First, a theoretical framework is established that focuses on presenting the main costing systems and existing agile development methodologies. Next, the study reviews the current state of business in order to assess the the components of analysis and design that are essential for the development of a software that aligns with agile methodologies. Lastly, this article explores the evolution of past experiences with a TDABC prototype that was designed for libraries in order to assess its appropriateness for production companies. This article concludes by arguing the groundbreaking role of the software which promotes the advantages of managing TDABC, while also preventing and limiting the downfalls of the methodology.