Desarrollo de un sistema de costeo basado en actividades ABC, para definir y mejorar los costos de mantenimiento en las líneas: reparación de cilindros, horno de alivio de tensiones y prueba hidrostática para la Empresa Tecnero S.A

Abstract

For the analysis of this technical project, the ABC costing methodology will be used, which is based on the maintenance activities carried out in the company Tecnero S.A. An approach to the problem, background, importance, scope, general and specific objectives for the development of the project in the company will be presented. In addition, we will justify the importance of the development of this technical project because we have detected a latent need in the company. We will establish a theoretical framework of all the definitions and arguments that will be needed for the development of the project, we will evaluate the results, based on the analyzes of the previous point, in addition, improvement alternatives will be proposed so that the maintenance costs of the production lines are more profitable for the Company Tecnero S.A.