Contenido principal del artículo

Aunque las compañías estandarizan sus procesos para obtener productos estandarizados con costos estandarizados, es necesario establecer en qué momento una variación en el costo con respecto al estándar se considera tolerable y cuando deben ser emprendidas acciones correctivas, preventivas o de mejora. El considerar valores tolerables con respecto a un estándar genera la idea que, en vez de ser un valor definido, un estándar puede ser considerado como un intervalo del valor esperado del costo, por lo que valores de costo que pertenecen al intervalo se consideran toreables mientras que valores fuera de dicho intervalo deben generar medidas de intervención por parte de los tomadores de decisiones. Este artículo presenta una metodología que permite establecer el intervalo de tolerancia del costo para un producto. La metodología utiliza un modelo matricial basado en la lógica del costeo basado en actividades que incorpora la simulación Monte Carlo para representar la variabilidad inherente en cada uno de los procesos. La metodología fue aplicada en un caso de estudio en el sector transporte obteniendo como resultado el rango de valores estándar el cual sirve como base para la toma de decisiones tácticas y operativas dentro de la organización.

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