ESTUDIO DE COSTOS DE PRODUCCION MEDIANTE EL METODO TRADICIONAL Y EL METODO ABC EN LA
EMPRESA MUEBLES YOLY SIMULADO EN EL SOFTWARE PROMODEL

2. ABSTRACT
Within society is essential to know how to invest correctly the resources
available for each individual of the same, and it is much more important
inside in the company, because as you know companies are continually
looking for ways to make the most available resources and to do costing
systems are transcendental to achieve this goal, a system is
complemented by the knowledge we have of the production process,
labor, raw materials, internal and external factors that are involved one
way or another in good and / or service of the company.
For any branch of knowledge, especially for the industrial engineer, is
paramount constantly validate knowledge acquired in the academy
through its application in the workplace, this foundation comes the need
to find mechanisms to validate knowledge, for this reason this work is
guided commissioning of a costing system, using the traditional
methodology and the ABC system, under the premise of the applicability
of knowledge acquired in a business context, all this supported by
technological tools such as the simulation of the software process by
Promodel

Based on the above arguments will be held to determine and implement
a traditional cost system and ABC costing system to items within the
company have higher sales volume and higher profit margin, these
reasons are supported because to the wide range of products that the
company offers and it is necessary to define the most representative
products for the company.

With the completion of this work is to evolve from the empirical to the
particular, as previously identified that the cost system has been being
handled by one person, which despite the great experience he has; he
hasn‟t the professional training is needed for the ever-expanding
demand that industry.

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