Modelo de costeo para produccion de quesos en microempresas comunitarias Salinas de Bolivar
Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El modelo de costeo para producción de quesos ha ayudado a las empresas en responder al mercado con productos de mejor calidad a precios más competitivos. Con el Modelo de Costeo ABC la microempresa puede tener su particular ventaja competitiva basada en costos, así que puede agregar valor continuo a sus clientes. La implantación del modelo de gestión basado en la metodología ABC/ABM, no sólo le permite a la entidad conocer el costo de sus productos y servicios financieros, sino que va a determinar los centros de costos, y sobre los cuales ejercerá un control de costos a todo nivel de la organización. Con la aplicación del modelo ABC se permitirá mejorar los procedimientos, conocer que actividades le generan valor al proceso, qué recursos optimizar, va a considerar una integración y cohesión entre los niveles de la dirección, y el personal de negocios donde se generan los resultados. De la investigación realizada se presenta un modelo conceptual y práctico del procedimiento que lleva su implantación, seguimiento y evaluación del modelo dentro del proceso; este modelo se puede aplicar en los diferentes productos de las microempresas una vez definidos los recursos, las actividades, los direccionadores y el objeto del costo. Además se propone con la implantación del modelo contar con la información necesaria como soporte para la toma de decisiones financieras
The costing model for cheese production has helped companies respond to the market with better quality products at more competitive prices. Cost control as a tool for organizations to obtain products with greater efficiency and effectiveness. By analyzing product profitability and customer profitability, the ABC method has effectively contributed to the decision-making process. With ABC, microenterprises can improve efficiency and reduce costs without sacrificing customer value. This also allows community micro-enterprises to calculate the impact of cost reduction and subsequently confirm the savings achieved; Activity Based Costing (ABC) is a dynamic method for continuous improvement of processes. With this method the entity can have its particular competitive advantage based on costs, so it can add continuous value to its clients. The implementation of the management model based on the ABC / ABM methodology, not only allows the entity to know the cost of its products, but will determine the cost centers, and on which will exercise a cost control at all levels of the organization. With the application of the model procedures will allow, to know which activities generate value to the process, what resources to optimize, the integration and cohesion between the levels of management, and the business personnel that generate results. The research presents a conceptual and practical model of the procedure that leads to its implementation, monitoring and evaluation of the model within the process; this model can be applied to the different products of the micro once the resources, activities, indicators and the object of the cost have been defined. In addition, the model is proposed to have the necessary information as support for decision making.
The costing model for cheese production has helped companies respond to the market with better quality products at more competitive prices. Cost control as a tool for organizations to obtain products with greater efficiency and effectiveness. By analyzing product profitability and customer profitability, the ABC method has effectively contributed to the decision-making process. With ABC, microenterprises can improve efficiency and reduce costs without sacrificing customer value. This also allows community micro-enterprises to calculate the impact of cost reduction and subsequently confirm the savings achieved; Activity Based Costing (ABC) is a dynamic method for continuous improvement of processes. With this method the entity can have its particular competitive advantage based on costs, so it can add continuous value to its clients. The implementation of the management model based on the ABC / ABM methodology, not only allows the entity to know the cost of its products, but will determine the cost centers, and on which will exercise a cost control at all levels of the organization. With the application of the model procedures will allow, to know which activities generate value to the process, what resources to optimize, the integration and cohesion between the levels of management, and the business personnel that generate results. The research presents a conceptual and practical model of the procedure that leads to its implementation, monitoring and evaluation of the model within the process; this model can be applied to the different products of the micro once the resources, activities, indicators and the object of the cost have been defined. In addition, the model is proposed to have the necessary information as support for decision making.
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Palabras clave
MODELOS DE COSTEOS, ELEMENTOS DE COSTO, PYMES, PRESUPUESTOS