The TDABC analyzed from the marginal point of view for a manufacturing plant

Hidalgo L.M.S.; Jorge Antonio Velasco Taype M. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2023)

Resumen

The proposal aims to establish a connection between TDABC (Time-Driven Activity-Based Costing) and marginal cost for a manufacturing plant, focusing on production cost management. To achieve this, we will first analyze the allocation of resources to auxiliary and operational activity groups, categorizing them into fixed costs and variable costs based on the specific product or service. Once the allocation is determined, we will distribute the auxiliary and operational activity groups to the corresponding product or service. These costs will be further divided into fixed costs and variable costs, allowing each activity group to be assigned a suitable hourly rate based on the number of transactions, following the TDABC procedure. It is important to note that fixed costs will be assigned using a restricted rate as they are limited to a specific period, while variable costs can be assigned based on the production volume. By following this approach, we aim to effectively distribute the cost of each activity group, classifying them as either fixed or variable costs, and allocating them to the appropriate product or service. This allocation will be based on factors such as labor hours, machine time, or other relevant transactions, depending on the specific activity or cost object. Ultimately, this procedure will provide a reliable method for determining production costs in manufacturing companies for their respective products or services.

Instituciones: Universidad Peruana de Ciencias Aplicadas