Análisis de la asignación de costos indirectos de fabricación (CIF) en el sector manufacturero mediante sistema de costeo ABC.
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Date
2025-09-01
Authors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios – UNIMINUTO
Type
Monografía
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
El objetivo central de esta investigación es evaluar la efectividad del sistema de costeo basado en actividades (ABC) como un instrumento para la asignación precisa de los costos indirectos de fabricación (CIF) en el sector manufacturero colombiano. La monografía centra su análisis las pequeñas y medianas empresas (pymes) del sector, con el fin de determinar cómo una distribución de costos más precisa influye directamente en la rentabilidad y, consecuentemente, en la competitividad de estas empresas en el mercado.
A diferencia de los métodos de costeo tradicionales, el sistema ABC identifica y rastrea las actividades que consumen recursos, permitiendo una distribución más justa y representativa de los CIF a los productos. Esta metodología se considera especialmente relevante para las pymes, pues proporciona una visión más clara y realista de los costos de producción, influyendo directamente en las decisiones de fijación de precios e identificación de productos rentables.
El presente análisis se sustenta en los lineamientos de asignación de costos definidos por la NIC 2 – Inventarios y la Sección 13 de las NIIF para Pymes, normativas que regulan el tratamiento contable de los inventarios en Colombia. En este marco, la investigación pretende evidenciar cómo la implementación del sistema de costeo basado en actividades (ABC), puede convertirse en una herramienta estratégica orientada a optimizar la eficiencia operativa y
fortalecer la toma de decisiones gerenciales.
Esta integración entre normativa y metodología plantea como un recurso clave para que las organizaciones logren adaptarse de manera proactiva a las exigencias de un mercado cada vez más competitivo (Cárdenas, 2025).
The central objective of this research is to evaluate the effectiveness of the Activity-Based Costing (ABC) system as a tool for the accurate allocation of manufacturing overhead (MOH) in the Colombian manufacturing sector. The monograph focuses its analysis on small and medium-sized enterprises (SMEs) within the industry, aiming to determine how more precise cost allocation directly influences profitability and, consequently, the competitiveness of these companies in the market. Unlike traditional costing methods, the ABC system identifies and traces the activities that consume resources, allowing for a fairer and more representative distribution of MOH to products. This methodology is considered particularly relevant for SMEs, as it provides a clearer and more realistic view of production costs, directly influencing pricing decisions and the identification of profitable products. The present analysis is grounded in the cost allocation guidelines established by IAS 2 – Inventories and Section 13 of the IFRS for SMEs, regulations that govern the accounting treatment of inventories in Colombia. Within this framework, the research seeks to demonstrate how the implementation of the Activity-Based Costing system (ABC) can serve as a strategic tool aimed at optimizing operational efficiency and strengthening managerial decision-making. This integration of accounting standards and costing methodology is presented as a key resource for organizations to proactively adapt to the demands of an increasingly competitive market (Cárdenas, 2025).
The central objective of this research is to evaluate the effectiveness of the Activity-Based Costing (ABC) system as a tool for the accurate allocation of manufacturing overhead (MOH) in the Colombian manufacturing sector. The monograph focuses its analysis on small and medium-sized enterprises (SMEs) within the industry, aiming to determine how more precise cost allocation directly influences profitability and, consequently, the competitiveness of these companies in the market. Unlike traditional costing methods, the ABC system identifies and traces the activities that consume resources, allowing for a fairer and more representative distribution of MOH to products. This methodology is considered particularly relevant for SMEs, as it provides a clearer and more realistic view of production costs, directly influencing pricing decisions and the identification of profitable products. The present analysis is grounded in the cost allocation guidelines established by IAS 2 – Inventories and Section 13 of the IFRS for SMEs, regulations that govern the accounting treatment of inventories in Colombia. Within this framework, the research seeks to demonstrate how the implementation of the Activity-Based Costing system (ABC) can serve as a strategic tool aimed at optimizing operational efficiency and strengthening managerial decision-making. This integration of accounting standards and costing methodology is presented as a key resource for organizations to proactively adapt to the demands of an increasingly competitive market (Cárdenas, 2025).
Description
Analizar la efectividad del sistema de costeo basado en actividades (ABC) para la asignación de los costos indirectos de fabricación (CIF) en empresas manufactureras colombianas, con el fin de determinar su impacto en la precisión del cálculo de los costos unitarios y en la mejora de la toma de decisiones gerenciales.
Keywords
Costos indirectos de fabricación, Manufactura, Costeo ABC, Contabilidad de costos, Competitividad empresarial, NIC 2, Manufacturing overhead, TECHNOLOGY::Chemical engineering::Chemical process and manufacturing engineering, Activity-based costing, Cost accounting, Business competitiveness, IAS 2