Activity based costing (ABC) and as improvement proposal for storage

Authors

DOI:

https://doi.org/10.47422/jstri.v1i2.3

Keywords:

Costs, ABC activities, EOQ method, Improvement and storage

Abstract

Storage is one of the priorities in the supply of products in an organization, this. Activity-based costing (ABC) formulates a proposal that benefits storage, due to its characteristics, it guarantees an organization to have a solid foundation in the storage process. In conclusion, activity-based costing (ABC) is a viable alternative for those organizations that need to reformulate and improve storage, its easy application.

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References

Arrieta Posada, J. (s.f.). Aspectos a considerar para una buena gestión en los almacenes de las empresas (Centros de Distribución, CEDIS). Journal of Economics, Finance and Administrative Science, 16(30). http://www.scielo.org.pe/scielo.php?script=sci_arttext&pid=S2077-18862011000100007 DOI: https://doi.org/10.46631/jefas.2011.v16n30.05

Àvila Bueno, B., Silva, C., & Lisboa, F. (2019). APLICAÇÃO DE GERENCIAMENTO DE CUSTOS, BASEADO NO MÉTODO ABC, EM UMA PRODUÇÃO DE MINIPIZZA. Ciencia y tecnología de alimentos. https://web.archive.org/web/20200709201244/http://periodicos.iftm.edu.br/index.php/inova/article/download/492/386

Buenaño Fernandez, D. P. (2017). Optimizaciòn del proceso de control y planificaciòn de inventarios mediante el mètodo de categorizaciòn ABC. Tesis de postgrado, UDLA, Operaciones y seguridad industrial. https://dspace.udla.edu.ec/bitstream/33000/8284/1/UDLA-EC-TMDOP-2017-14.pdf

García , C., Seijo, C., & Perdomo , K. (2020). Método ABC y gestiòn de inventarios en escenarios hiperinflatorios. Global Negotium, 3(2). https://publishing.fgu-edu.com/ojs/index.php/RGN/article/view/127 DOI: https://doi.org/10.53485/rgn.v3i2.127

Huguet, J., Pineda, Z., & Gomez, E. (2019). Mejora del sistema de gestión del almacén de suministros de una empresa productora de gases de uso medicinal e industrial. Actulidad y Nuevas Tendencias, 7(17), 89-108. https://www.redalyc.org/pdf/2150/215049679007.pdf

Macías Acosta, R., León Resendiz, A., & Limón Lozano, C. L. (2018). Análisis de la cadena de suministro por clasificación ABC: el caso de una empresa mexicana. Revista Acadmeia y Negocios, 4(2), 84-93. https://www.redalyc.org/journal/5608/560859050001/html/

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Published

2020-12-08

How to Cite

Activity based costing (ABC) and as improvement proposal for storage. (2020). Journal of Scientific and Technological Research Industrial, 1(2), 05-08. https://doi.org/10.47422/jstri.v1i2.3

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