Palabras clave
Costos
inductor del costo
matriz
métodos numéricos
input-output Cost
cost driver
matrix
numerical methods
input – output Custos
indutor do custo
matriz
métodos numéricos
input – output
inductor del costo
matriz
métodos numéricos
input-output Cost
cost driver
matrix
numerical methods
input – output Custos
indutor do custo
matriz
métodos numéricos
input – output
Cómo citar
Millán Solarte, J. C., & Sánchez Mayorga, X. (2017). Modelo matricial para la asignación del costo utilizando activity basing cost. Entramado, 10(2), 144–155. Recuperado a partir de https://revistas.unilibre.edu.co/index.php/entramado/article/view/3502
Resumen
Esta investigación presenta la propuesta para asignación de los costos, utilizando la metodología ABC, bajo el modelo matricial. Esto implica la construcción de matrices, entendidas estas como un arreglo ordenado de m filas por n columnas. El costo total para la realización de una actividad se basará en el número de veces que dicha actividad se realice durante un período específico. A partir de lo anterior, se puede obtener el costo total de la fabricación del producto (o la prestación de un servicio) si se suman las actividades necesarias para su elaboración
Citas
1. AFONSO, Paulo Sérgio and PAISANA, António Maria. An Algorithm for Activity Based Costing based on Matrix Multiplication. En: Industrial Engineering and Engineering Management, EEM, (December 2009) p.920-924.
2. ASKARANY, Davood and YAZDIFAR, Hassan. Why ABC is Not Widely Implemented?. En: International Journal of Business. Vol. VII, No. 1, 2007. p.93-98.
3. BABAD. Yair.M. and BALACHANDRANV Bala. V.. Cost Driver Optimization in Activity-Based Costing. En: The Accounting Review Vol. 68, No. 3 (Jul., 1993), pp. 563-575
4. CHAPRA, Steven & CANALE Raymond P. Métodos numéricos para ingenieros. México. McGraw-Hill, 2007 - 977 p.
5. CHARLES, S. L. & HANSEN D. R.. An evaluation of activitybased costing and functional-based costing: A game-theoretic approach. En: International Journal of Production Economics (May 2008). Vol 113, No.1 p. 282-296.
6. CHEN, Po-Han. Integration of cost and schedule using extensive matrix method and spreadsheets. En: Journal Automation in Construction.(December 2008). Vol 18 No.1 p. 32-41.
7. GARRISON, Ray; NOREEN, Eric & BREWER, Peter. Contabilidad Administrativa. 11ª Edición México.Mc Graw Hill. 2007. 879 p.
8. HOMBURG Carsten. A note on optimal cost driver selection in ABC. En: Management Accounting Research (June 2001). Vol. 12, No.2 p. 197–205.
9. ITTNER C.D., LANEN, W.N. and LARCKER D.F. The Association between Activity-Based Costing and Manufacturing Performance. En: Journal of Accounting Research (June 2002). Vol. 40, No. 3 p. 711-726
10. MCGOWAN, Annie, HOLMES, Sarah and MARTIN, Melissa, The Association Between Activity-Based Costing System Adoption and Hospital Performance. En: AAA 2007 Management Accounting Section (MAS) Meeting (July 31, 2006). p 1-68
11. NARAYANAN, V. G. and SARKAR, Ratna G., The Impact of Activity Based Costing on Managerial Decisions at Insteel Industries - A Field Study. En: Journal of Economics & Management Strategy (August 2002). Vol.11 No. 2. p 257-288.
12. RODRÍGUEZ GONZÁLEZ, Ricardo y MACARRO HEREDIA Maria.Jose. El sistema de costes basados en las actividades (ABC). un planteamiento analítico En: Anales de estudios económicos y empresariales, ISSN 0213-7569, (1996). No. 11. p. 187-206.
13. ROZTOCKI, Narcyz. and SCHULTZ, Sally M. (2003): “Adoption and Implementation of Activity-Based Costing: A Web- Based Survey. En: Proceedings of the 12th Annual Industrial Engineering Research Conference (May 2003).
14. ROZTOCKI, N., VALENZUELA, J.F., PORTER, J.D., MONK, R.M. and NEEDY, K.L. A Procedure for Smooth Implementation of Activity Based Costing in Small Companies. En: Engineering Management Journal (December 2004). Vol.16 No. 1. p.19-27.
15. SÁNCHEZ MAYORGA, Ximena. & MILLÁN SOLARTE, Julio César. Propuesta para la implementación del costeo ABC en microempresas. En: Libre Empresa, (Junio 2010). Vol.7 No.1. p .107-119.
16. WEGMANN, Grégory. The Activity-Based Costing Method: Development and Applications. En: The IUP Journal of Accounting Research and Audit Practices (December 2008), Vol. VIII, No. 1, p. 7-22.
2. ASKARANY, Davood and YAZDIFAR, Hassan. Why ABC is Not Widely Implemented?. En: International Journal of Business. Vol. VII, No. 1, 2007. p.93-98.
3. BABAD. Yair.M. and BALACHANDRANV Bala. V.. Cost Driver Optimization in Activity-Based Costing. En: The Accounting Review Vol. 68, No. 3 (Jul., 1993), pp. 563-575
4. CHAPRA, Steven & CANALE Raymond P. Métodos numéricos para ingenieros. México. McGraw-Hill, 2007 - 977 p.
5. CHARLES, S. L. & HANSEN D. R.. An evaluation of activitybased costing and functional-based costing: A game-theoretic approach. En: International Journal of Production Economics (May 2008). Vol 113, No.1 p. 282-296.
6. CHEN, Po-Han. Integration of cost and schedule using extensive matrix method and spreadsheets. En: Journal Automation in Construction.(December 2008). Vol 18 No.1 p. 32-41.
7. GARRISON, Ray; NOREEN, Eric & BREWER, Peter. Contabilidad Administrativa. 11ª Edición México.Mc Graw Hill. 2007. 879 p.
8. HOMBURG Carsten. A note on optimal cost driver selection in ABC. En: Management Accounting Research (June 2001). Vol. 12, No.2 p. 197–205.
9. ITTNER C.D., LANEN, W.N. and LARCKER D.F. The Association between Activity-Based Costing and Manufacturing Performance. En: Journal of Accounting Research (June 2002). Vol. 40, No. 3 p. 711-726
10. MCGOWAN, Annie, HOLMES, Sarah and MARTIN, Melissa, The Association Between Activity-Based Costing System Adoption and Hospital Performance. En: AAA 2007 Management Accounting Section (MAS) Meeting (July 31, 2006). p 1-68
11. NARAYANAN, V. G. and SARKAR, Ratna G., The Impact of Activity Based Costing on Managerial Decisions at Insteel Industries - A Field Study. En: Journal of Economics & Management Strategy (August 2002). Vol.11 No. 2. p 257-288.
12. RODRÍGUEZ GONZÁLEZ, Ricardo y MACARRO HEREDIA Maria.Jose. El sistema de costes basados en las actividades (ABC). un planteamiento analítico En: Anales de estudios económicos y empresariales, ISSN 0213-7569, (1996). No. 11. p. 187-206.
13. ROZTOCKI, Narcyz. and SCHULTZ, Sally M. (2003): “Adoption and Implementation of Activity-Based Costing: A Web- Based Survey. En: Proceedings of the 12th Annual Industrial Engineering Research Conference (May 2003).
14. ROZTOCKI, N., VALENZUELA, J.F., PORTER, J.D., MONK, R.M. and NEEDY, K.L. A Procedure for Smooth Implementation of Activity Based Costing in Small Companies. En: Engineering Management Journal (December 2004). Vol.16 No. 1. p.19-27.
15. SÁNCHEZ MAYORGA, Ximena. & MILLÁN SOLARTE, Julio César. Propuesta para la implementación del costeo ABC en microempresas. En: Libre Empresa, (Junio 2010). Vol.7 No.1. p .107-119.
16. WEGMANN, Grégory. The Activity-Based Costing Method: Development and Applications. En: The IUP Journal of Accounting Research and Audit Practices (December 2008), Vol. VIII, No. 1, p. 7-22.
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