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 language||American English|
|Title of host publication||Proceedings of the 6th Brazilian Technology Symposium, BTSym 2020 - Emerging Trends and Challenges in Technology|
|Editors||Yuzo Iano, Osamu Saotome, Guillermo Kemper, Ana Claudia Mendes de Seixas, Gabriel Gomes de Oliveira|
|Publisher||Springer Science and Business Media Deutschland GmbH|
|Number of pages||7|
|State||Indexed - 2021|
|Event||6th Brazilian Technology Symposium, BTSym 2020 - Virtual, Online|
Duration: 26 Oct 2020 → 28 Oct 2020
|Name||Smart Innovation, Systems and Technologies|
|Conference||6th Brazilian Technology Symposium, BTSym 2020|
|Period||26/10/20 → 28/10/20|
Bibliographical notePublisher Copyright:
© 2021, The Author(s), under exclusive license to Springer Nature Switzerland AG.
- Cost driver
- Cost object