Análisis y diseño de un software de gestión de procesos y costos en empresas de ensamblaje

Abstract

The management of strategic processes is primordial to ensure the development of any industry and is especially important given the competitive climate that every business faces while they aim to minimize costs and maximize profits. Unfortunately, the success of it is constantly impacted by internal and external factors, which affects the ability of these processes. The research pursued two primary objectives, it is to advance the knowledge of strategic and cost management processes. First, the article presents the analysis and design of a software that supports cost management and the assembly of processes using the Time Driven Activity Based Costing (TDABC). Secondly, it is argued if the development of the platform would permit to overcome some of the limitations that hindered TDABC over the years. To reach both objectives, the article provides first a theoretical framework that describes the main existing costing systems. Next, the analysis and design of an application using agile methodologies is discussed. The development of the software demonstrates an evolution coming from past experiences and lessons learned with a TDABC prototype that was used for the management of strategic processes in libraries. Further, the discussion section presents an interpretation on the main implications of using the information system as support in cost management and the assembly of processes. The article concludes by summarizing the most important conclusions from the conducted analysis.