Model of an ABC costing system in scenarios of uncertainty

This article presents the results of research into the development of a model of ABC costs in the presence of uncertainty, a fundamental step in the development and implementation of a cost system ABC is the definition of activities in the production process and the respective inducers (cost-drivers...

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Detalles Bibliográficos
Autores Principales: Millán Solarte, Julio César, Sánchez Mayorga, Ximena
Formato: Artículo revisado por pares
Lenguaje:Español (Spanish)
Publicado: Universidad Libre 2014
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Descripción
Sumario:This article presents the results of research into the development of a model of ABC costs in the presence of uncertainty, a fundamental step in the development and implementation of a cost system ABC is the definition of activities in the production process and the respective inducers (cost-drivers) for assignment. Since the whole process is undeniable the presence of uncertainty, defined as the situation where no probability of occurrence of a certain event is not fully understood, different probability distributions are used to model the probability of occurrence that can have any cost element, then the model used is made in six steps. The effect of uncertainty about obtaining cost is analyzed using Monte Carlo simulation, the software used in the implementation allows for basic statistics for each cost element. The results show the probability distribution of each of the cost elements, sensitivity analysis for optimization of cost and different statistical graphics needed for the analysis and conclusions.