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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Autores Principales: Millán Solarte, Julio César, Sánchez Mayorga, Ximena
Formato: Artículo revisado por pares
Lenguaje:Español (Spanish)
Publicado: Universidad Libre 2014
Materias:
id ir-10901-14191
recordtype dspace
institution Universidad Libre de Colombia
collection DSpace
language Español (Spanish)
topic Costo
actividad
cost-driver
probabilidad
simulación
Montecarlo
spellingShingle Costo
actividad
cost-driver
probabilidad
simulación
Montecarlo
Millán Solarte, Julio César
Sánchez Mayorga, Ximena
Model of an ABC costing system in scenarios of uncertainty
description 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.
format Artículo revisado por pares
author Millán Solarte, Julio César
Sánchez Mayorga, Ximena
author_facet Millán Solarte, Julio César
Sánchez Mayorga, Ximena
author_sort Millán Solarte, Julio César
title Model of an ABC costing system in scenarios of uncertainty
title_short Model of an ABC costing system in scenarios of uncertainty
title_full Model of an ABC costing system in scenarios of uncertainty
title_fullStr Model of an ABC costing system in scenarios of uncertainty
title_full_unstemmed Model of an ABC costing system in scenarios of uncertainty
title_sort model of an abc costing system in scenarios of uncertainty
publisher Universidad Libre
publishDate 2014
_version_ 1697734688837206016
spelling ir-10901-141912021-04-13T15:38:47Z Model of an ABC costing system in scenarios of uncertainty Modelo de un sistema de costos ABC en escenarios de incertidumbre Modelo de um sistema de custeio ABC em cenários de incerteza Millán Solarte, Julio César Sánchez Mayorga, Ximena Costo actividad cost-driver probabilidad simulación Montecarlo 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. Este artículo presenta los resultados de una investigación en el desarrollo de un modelo de costos ABC ante la presencia de incertidumbre, una etapa fundamental en la elaboración y puesta en marcha de un sistema de costos ABC es la definición de actividades en el proceso productivo y los respectivos inductores (cost-drivers) para asignación. Dado que en todo el proceso es innegable la presencia de incertidumbre, entendida como la situación en la que no se conoce completamente la probabilidad de ocurrencia de un evento determinado, se utilizarán las diferentes distribuciones de probabilidad para modelar la probabilidad de ocurrencia que puede tener cualquier elemento del costo, luego el modelo utilizado se elabora en seis pasos. El efecto de la incertidumbre sobre la obtención del costo se analiza empleando simulación Montecarlo, el software utilizado en la implementación permite obtener estadísticas básicas de cada elemento del costo. Los resultados muestran la distribución de probabilidad de cada uno de los elementos del costo, el análisis de sensibilidad para optimización del costo y los diferentes gráficos estadísticos necesarios para el análisis y conclusiones. Este artigo apresenta os resultados de pesquisa no desenvolvimento de um modelo de custeio ABC na presença de incerteza, um passo fundamental para o desenvolvimento e implementação de um sistema de custeio ABC é a definição de atividades no processo de produção e da respectiva indutores (custo-drivers) para atribuição. Uma vez que todo o processo é inegável presença de incerteza, definido como a situação em que não é compreendido completamente a probabilidade de ocorrência de um certo acontecimento, diferentes distribuições de probabilidade são utilizados para modelar a probabilidade de ocorrência que pode ter qualquer elemento de custo, em seguida, o modelo utilizado é feita em seis passos. O efeito da incerteza sobre como obter o custo é analisada utilizando simulação Monte Carlo, o software usado na implementação permite a obtenção de estatísticas básicas para cada elemento de custo. Os resultados mostram a distribuição de probabilidade de cada um dos elementos de custos, análise de sensibilidade para a otimização de custos e de diferentes gráficos estatísticos necessários para a análise e conclusões. 2014-06-01 Artículo revisado por pares http://purl.org/coar/resource_type/c_6501 http://purl.org/coar/version/c_970fb48d4fbd8a85 https://revistas.unilibre.edu.co/index.php/libreempresa/article/view/3019 10.18041/1657-2815/libreempresa.2014v11n1.3019 spa https://revistas.unilibre.edu.co/index.php/libreempresa/article/view/3019/2429 /*ref*/Abou Rizk, S., and Halpin, D. (1992). “Statistical properties of construction duration data.” J. Constr. Engrg. and Mgmt., ASCE, 118(3). /*ref*/Bras, B.; Emblemsvag, J.Use of activity-based costing,uncertainty, and disassembly action charts in demanufacture cost assessments; 21st Annu. Des. Autom. Conf. Am. Soc. Mech. Eng. 1995, 82 (1), 285-292 /*ref*/Chan S. Park, Gyu-Tai Kim (1995). An economic evaluation model for advanced manufacturing systems using activity-based costing. Journal of Manufacturing Systems, 14, 6.pp. 439–451. (January 01, 1995). /*ref*/Cooper, R., Kaplan, R.S., 1988. How cost accounting distorts production costs. Management Accounting 69 (10), 20–27. /*ref*/Cooper, R., Kaplan, R.S., Maisel, L.S., Morrissey, E., Oehm, R.M., 1992. Implementing Activity- Based Cost Management. Irwin, Burr Ridge, IL. /*ref*/Emblemsvag, J. (2003). Life-cycle costing: using activity-based costing and monte carlo methods to manage future costs and risk. New York: John Wiley & Sons. /*ref*/Halpin, D„ and Riggs, L. (1992). Planning and analysis o f construction operations. John Wiley & Sons, Inc., New York, N.Y. /*ref*/Helberg, C., Galletly, J.E., & Bicheno, J.R. (1994). Simulating activity-based costing. Industrial Management & Data Systems, 94(9), 3-8. doi:10.1108/02635579410072126 /*ref*/Mangan, T.N. (1995). Integrating an activity-based cost system. Cost Management, Winter 1995, 5-13. /*ref*/Malik, S.A., & Sullivan, W.G. (1995). Impact of abc information on product mix and costing decisions. IEEE Transactions on Engineering Management, 42, 171-176. doi:10.1109/17.387268 /*ref*/Maxwell, Donald A. W. Back, Edward and Toon Jeffery Optimization of Crew Configurations Using Activity -Based Costing By /*ref*/Özbayrak, M., Akgün, M., & Türker, A.K. (2004). Activity-based cost estimation in a push/pull advanced manufacturing system. International Journal of Production Economics, 87(1), 49-65. doi:10.1016/S0925-5273(03)00067-7 /*ref*/Sánchez M., Ximena. & Millán S, Julio C. Propuesta para la implementación del costeo ABC en microempresas. Libre Empresa, (Junio 2010). Vol.7 No.1. p .107-119. /*ref*/Spedding, T.A., & Sun, G.Q. (1999). Application of discrete event simulation to the activity based costing of manufacturing systems. International Journal of Production Economics, 58(3), 289-301. doi:10.1016/S0925-5273(98)00204-7 Revistas - Ciencias Económicas, Administrativas y Contables application/pdf Universidad Libre LIBRE EMPRESA; Vol 11 No 1 (2014): Libre Empresa; 171-185 Libre Empresa; Vol. 11 Núm. 1 (2014): Libre Empresa; 171-185 2538-9904 1657-2815
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