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

Producción científica: Libro o Capítulo del libro › Contribución a la conferencia › revisión exhaustiva

Resumen

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.

Idioma original	Inglés estadounidense
Título de la publicación alojada	Proceedings of the 6th Brazilian Technology Symposium, BTSym 2020 - Emerging Trends and Challenges in Technology
Editores	Yuzo Iano, Osamu Saotome, Guillermo Kemper, Ana Claudia Mendes de Seixas, Gabriel Gomes de Oliveira
Editorial	Springer Science and Business Media Deutschland GmbH
Páginas	293-299
-	7
ISBN (versión impresa)	9783030756796
DOI	https://doi.org/10.1007/978-3-030-75680-2_33
Estado	Indizado - 2021
Publicado de forma externa	Sí
Evento	6th Brazilian Technology Symposium, BTSym 2020 - Virtual, Online Duración: 26 oct. 2020 → 28 oct. 2020

Serie de la publicación

Nombre	Smart Innovation, Systems and Technologies
Volumen	233
ISSN (versión impresa)	2190-3018
ISSN (versión digital)	2190-3026

Conferencia

Conferencia	6th Brazilian Technology Symposium, BTSym 2020
Ciudad	Virtual, Online
Período	26/10/20 → 28/10/20

Nota bibliográfica

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

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

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Camacho, K., Saavedra, J., Salvatierra, Y., & Quispe, G. (2021). ABC Costing Model for a MSE of the Metalworking Sector. En 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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title = "ABC Costing Model for a MSE of the Metalworking Sector",

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. En 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).

Producción científica: Libro o Capítulo del libro › Contribución a la conferencia › revisión exhaustiva

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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. En Iano Y, Saotome O, Kemper G, Mendes de Seixas AC, Gomes de Oliveira G, editores, 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

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