Diseño e implementación de un sistema de costos ABC, para las cuatro líneas de producción más importantes de la compañía de productos SAVE

Abstract

The design and implementation of a cost system ABC, for the four production most important lines of the company products SAVE, born to respond to the need for the company to have a technical management tool that will enable it an agile and easy the unitary costs of products manufactured in each of these lines. It is the methodological effort to standardize administrative and production processes of a small business company, They are looking for a place in the sector of articles for washing and cleaning, improving their competitiveness. To do the activities, We analyzed whole information,the production processes , the design and distribution of the plant and we define an application in Excel, for calculating costs under the ABC scheme.