REENGINEERING OF COSTS AS A MANAGEMENT AND CONTROL INSTRUMENT OF THE COMPANY PALMAPLAST CÍA. LTDA

Abstract:

The ABM activity management system is a tool for making management decisions, through a process of reengineering activities to significantly optimize costs due to its direct influence on execution variables. Therefore, the objective of this work is to design a cost system based on the administration of activities for the plastics company Palacios Márquez Cía. Ltda. In the investigation, inductive-deductive methods were used, and survey, interview and observation techniques, the same ones that helped to identify that the company has an ABC cost system that is not applied correctly, consequently, It follows that when combined with the ABM activity management model, a complete vision of the organization can be obtained, and greater control of costs, production, quality, profitability and prices.

Año de publicación:

2022

Keywords:

• organization
• Resource Management
• Decision Making
• management
• production process
• profitability
• costs

Fuente:

scopus