ABC Costing Model for a MSE of the Metalworking Sector

Katherine Camacho; Jenner Saavedra; Yeimy Salvatierra; Grimaldo Quispe

doi:10.1007/978-3-030-75680-2_33

ABC Costing Model for a MSE of the Metalworking Sector

Katherine Camacho, Jenner Saavedra, Yeimy Salvatierra, Grimaldo Quispe

Research output: Chapter in Book/Report › Conference contribution › peer-review

Abstract

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
Pages	293-299
Number of pages	7
ISBN (Print)	9783030756796
DOIs	https://doi.org/10.1007/978-3-030-75680-2_33
State	Indexed - 2021
Externally published	Yes
Event	6th Brazilian Technology Symposium, BTSym 2020 - Virtual, Online Duration: 26 Oct 2020 → 28 Oct 2020

Publication series

Name	Smart Innovation, Systems and Technologies
Volume	233
ISSN (Print)	2190-3018
ISSN (Electronic)	2190-3026

Conference

Conference	6th Brazilian Technology Symposium, BTSym 2020
City	Virtual, Online
Period	26/10/20 → 28/10/20

Bibliographical note

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

Keywords

Activity
Cost driver
Cost object
Resource

Access to Document

10.1007/978-3-030-75680-2_33

Cite this

Camacho, K., Saavedra, J., Salvatierra, Y., & Quispe, G. (2021). ABC Costing Model for a MSE of the Metalworking Sector. In Y. Iano, O. Saotome, G. Kemper, A. C. Mendes de Seixas, & G. Gomes de Oliveira (Eds.), Proceedings of the 6th Brazilian Technology Symposium, BTSym 2020 - Emerging Trends and Challenges in Technology (pp. 293-299). (Smart Innovation, Systems and Technologies; Vol. 233). Springer Science and Business Media Deutschland GmbH. https://doi.org/10.1007/978-3-030-75680-2_33

Camacho, Katherine ; Saavedra, Jenner ; Salvatierra, Yeimy et al. / ABC Costing Model for a MSE of the Metalworking Sector. Proceedings of the 6th Brazilian Technology Symposium, BTSym 2020 - Emerging Trends and Challenges in Technology. editor / Yuzo Iano ; Osamu Saotome ; Guillermo Kemper ; Ana Claudia Mendes de Seixas ; Gabriel Gomes de Oliveira. Springer Science and Business Media Deutschland GmbH, 2021. pp. 293-299 (Smart Innovation, Systems and Technologies).

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abstract = "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.",

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Camacho, K, Saavedra, J, Salvatierra, Y & Quispe, G 2021, ABC Costing Model for a MSE of the Metalworking Sector. in Y Iano, O Saotome, G Kemper, AC Mendes de Seixas & G Gomes de Oliveira (eds), Proceedings of the 6th Brazilian Technology Symposium, BTSym 2020 - Emerging Trends and Challenges in Technology. Smart Innovation, Systems and Technologies, vol. 233, Springer Science and Business Media Deutschland GmbH, pp. 293-299, 6th Brazilian Technology Symposium, BTSym 2020, Virtual, Online, 26/10/20. https://doi.org/10.1007/978-3-030-75680-2_33

ABC Costing Model for a MSE of the Metalworking Sector. / Camacho, Katherine; Saavedra, Jenner; Salvatierra, Yeimy et al.
Proceedings of the 6th Brazilian Technology Symposium, BTSym 2020 - Emerging Trends and Challenges in Technology. ed. / Yuzo Iano; Osamu Saotome; Guillermo Kemper; Ana Claudia Mendes de Seixas; Gabriel Gomes de Oliveira. Springer Science and Business Media Deutschland GmbH, 2021. p. 293-299 (Smart Innovation, Systems and Technologies; Vol. 233).

Research output: Chapter in Book/Report › Conference contribution › peer-review

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AB - 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.

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Camacho K, Saavedra J, Salvatierra Y, Quispe G. ABC Costing Model for a MSE of the Metalworking Sector. In Iano Y, Saotome O, Kemper G, Mendes de Seixas AC, Gomes de Oliveira G, editors, Proceedings of the 6th Brazilian Technology Symposium, BTSym 2020 - Emerging Trends and Challenges in Technology. Springer Science and Business Media Deutschland GmbH. 2021. p. 293-299. (Smart Innovation, Systems and Technologies). doi: 10.1007/978-3-030-75680-2_33

ABC Costing Model for a MSE of the Metalworking Sector

Abstract

Publication series

Conference

Bibliographical note

Keywords

Access to Document

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Cite this