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 conferenciarevisión exhaustiva


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 originalInglés estadounidense
Título de la publicación alojadaProceedings of the 6th Brazilian Technology Symposium, BTSym 2020 - Emerging Trends and Challenges in Technology
EditoresYuzo Iano, Osamu Saotome, Guillermo Kemper, Ana Claudia Mendes de Seixas, Gabriel Gomes de Oliveira
EditorialSpringer Science and Business Media Deutschland GmbH
ISBN (versión impresa)9783030756796
EstadoIndizado - 2021
Publicado de forma externa
Evento6th Brazilian Technology Symposium, BTSym 2020 - Virtual, Online
Duración: 26 oct. 202028 oct. 2020

Serie de la publicación

NombreSmart Innovation, Systems and Technologies
ISSN (versión impresa)2190-3018
ISSN (versión digital)2190-3026


Conferencia6th Brazilian Technology Symposium, BTSym 2020
CiudadVirtual, Online

Nota bibliográfica

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


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