Sistema de costos en el área de control de calidad para laboratorios farmacéuticos en Bogotá

Abstract

Our approach is focused on creating a cost system for the quality control area in pharmaceutical laboratories. To achieve this, we conducted a case study at Industrias QUIBI S.A. We began with an internal investigation of the current state of the costing process, to characterize the variables using the Vester matrix, identifying the problem that caused deviations in the final cost of the company's products. We analyzed the total cost and time required to perform 408 laboratory tests, which are used in the manufacture of the company's 120 products. Based on this, we created a deliverable file that structures the analyses performed on each product, the individual time required for each analysis, as well as the total cost for each product. This allows us to determine the real profitability and explore new business opportunities.