TY - GEN
T1 - Costeo dos fases y el time driven activity based cost en una planta de manufactura
AU - Salas-Hidalgo, Luis Miguel
N1 - Publisher Copyright:
© 2022 Latin American and Caribbean Consortium of Engineering Institutions. All rights reserved.
PY - 2022
Y1 - 2022
N2 - Calculating the production costs of a product in a manufacturing company within hundreds of products is not an easy task to understand and perform, since we have a variety of resources that are not direct to the product, which first have to be distributed to activity groups and then from activity groups to outputs. The Time Driven Activity Based Cost (TDABC) proposes the use of time at all levels, but we have found that in manufacturing processes this is not entirely feasible, since many of the resources not directly related to the product have to be distributed based on another first-level inducer, proceeding with the distribution of the other non-direct resources to the groups of activities based on time, as indicated by the TDABC procedure. The proposal that we propose will achieve a combination of the TDABC with the allocation of indirect manufacturing costs to the product through a process called two-stage costing. With this we will demonstrate that both procedures can be combined and establish a process that allows a correct allocation of resources based on the calculation of non-direct costs to a product or service in a manufacturing plant efficiently.
AB - Calculating the production costs of a product in a manufacturing company within hundreds of products is not an easy task to understand and perform, since we have a variety of resources that are not direct to the product, which first have to be distributed to activity groups and then from activity groups to outputs. The Time Driven Activity Based Cost (TDABC) proposes the use of time at all levels, but we have found that in manufacturing processes this is not entirely feasible, since many of the resources not directly related to the product have to be distributed based on another first-level inducer, proceeding with the distribution of the other non-direct resources to the groups of activities based on time, as indicated by the TDABC procedure. The proposal that we propose will achieve a combination of the TDABC with the allocation of indirect manufacturing costs to the product through a process called two-stage costing. With this we will demonstrate that both procedures can be combined and establish a process that allows a correct allocation of resources based on the calculation of non-direct costs to a product or service in a manufacturing plant efficiently.
KW - Manufacturing costs
KW - Production costs
KW - TDABC
KW - Two-phase costing
KW - indirect production costs
UR - https://www.scopus.com/pages/publications/85150740309
U2 - 10.18687/LEIRD2022.1.1.64
DO - 10.18687/LEIRD2022.1.1.64
M3 - Contribución a la conferencia
AN - SCOPUS:85150740309
T3 - Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology
BT - Proceedings of the 2nd LACCEI International Multiconference on Entrepreneurship, Innovation and Regional Development
A2 - Larrondo Petrie, Maria M.
A2 - Texier, Jose
A2 - Matta, Rodolfo Andres Rivas
PB - Latin American and Caribbean Consortium of Engineering Institutions
T2 - 2nd LACCEI International Multiconference on Entrepreneurship, Innovation and Regional Development, LEIRD 2022
Y2 - 6 December 2022 through 7 December 2022
ER -