ABC Costing Model for a MSE of the Metalworking Sector

Katherine Camacho, Jenner Saavedra, Yeimy Salvatierra, Grimaldo Quispe

Research output: Chapter in Book/ReportConference contributionpeer-review


The metalworking sector in Peru has several production lines, which generates a high demand in the market. For this reason, an ABC Costs model has been designed as a proposal for MSEs, which allows efficient cost control through the analysis and evaluation of the relationships between the resources, activities, and products involved, thus making better decisions for the future. Therefore, the present investigation describes the cost analysis in the laminating machine line using the ABC Cost System. In this case study, the analysis was structured in two levels, First Order Directing and Second Order Directing.

Original languageAmerican English
Title of host publicationProceedings of the 6th Brazilian Technology Symposium, BTSym 2020 - Emerging Trends and Challenges in Technology
EditorsYuzo Iano, Osamu Saotome, Guillermo Kemper, Ana Claudia Mendes de Seixas, Gabriel Gomes de Oliveira
PublisherSpringer Science and Business Media Deutschland GmbH
Number of pages7
ISBN (Print)9783030756796
StateIndexed - 2021
Externally publishedYes
Event6th Brazilian Technology Symposium, BTSym 2020 - Virtual, Online
Duration: 26 Oct 202028 Oct 2020

Publication series

NameSmart Innovation, Systems and Technologies
ISSN (Print)2190-3018
ISSN (Electronic)2190-3026


Conference6th Brazilian Technology Symposium, BTSym 2020
CityVirtual, Online

Bibliographical note

Publisher Copyright:
© 2021, The Author(s), under exclusive license to Springer Nature Switzerland AG.


  • Activity
  • Cost driver
  • Cost object
  • Resource


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