CASO ABC SECTOR COMERCIAL CASO ABC: COMERCIAL MARIETTA - PABS La organización organización COMERCIAL MARIETTA-P MARIETTA-PABS, ABS, se dedica a la importación comercialización de radios radios e!"ipo de sonido marca Ric#$ El mercado de la %rma, est& segmentado en tres 'pos de clientes, los c"ales son( ) Maoristas ) Tiendas *randes ) Tiendas Pe!"e+as El *erente *eneral de COMERCIAL MARIETTA-PABS, MARIETTA-PABS, Ar!"itecto Ricardo *ómez, 'ene conocimiento !"e la %rma !"e dirige desde ace m&s de diez a+os, determina s"s "'lidades por cliente, "'lizando el Sistema Tradicional Tradicional o Conencional de Costeo, el c"al se caracteriza por asignar los Costos Opera'os .Indirectos/ en 0"nción del alor de enta de cada cliente$ Ricardo, c"ando desea eal"ar la la Renta1ilidad Renta1ilidad por Cliente, Cliente, "'liza la Razón 2'lidad Opera'a Opera'a so1re so1re 3en 3en los res"lt res"ltados ados !"e !"e o1'ene, o1'ene, con con los dato datoss !"e le proporci proporciona ona el sist sistema ema de in0ormaci in0ormación ón de la la organiz organizaci aci le generan generan alg"nas d"das$ d"das$ Los 4nicos Costos Costos 5irectos de la %rma, est&n est&n representados representados por el Costo Costo de la la Mercader6a 3endida 3endida o Costo de 3entas$ 5"rante el presente presente mes, los Costo Opera'os ascendieron en la organización, organización, a 7 89:,9;9$ Adem&s se an releado los sig"ientes datos(
CUADRO 1. VENTAS PROMEDIO, COSTO DE MERCADERÍAS VENDIDAS Y ENTREGAS ENTREGAS A CLIENTES CONCEPTOS
MAYORISTAS $
3entas Promedio por entrega Costo de 3entas 3entas Promedio por entrega >4mero de Entregas al mes
TIENDAS GRANDES $
TIENDAS PEQUEÑAS $
89,<99 89,999 :?9
:9,=99 :9,999 899
:,<;9 :,;99 :,999
entregas
entregas
entregas
Ricar Ricardo do,, tiene tiene conoc conocim imie ient nto o que que exis existe te un sist sistem ema a de cost costeo eo mas mas exac exacto to a aquel aquel que utili utiliza za su orga orga (Activity (Activity Based Costing) Costing) !uego !uego de concluir el Seminario, Seminario, Ricardo Ricardo "a empezado empezado con los cambios cambios dentr permita brindar a sus clientes una atención oportuna y de alta calidad El proceso, comprende las sig"ientes cinco ac'idades principales(
FIGURA 1. DIAGRAMA DE FLUJO DEL PROCESO DE ATENCIÓN A LOS CLIENTES PROCESAR
PEDIDOS DE CLIENTES
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SACAR PRODUCTOS Y COLOCAR EN CAJAS
ACOMODAR CAJAS PARA SER ENVIADAS AL CLIENTE
ENTREGAR PRODU CTOS A CLIENTES
ACOMODAR PRODUCTOS EN LOCAL DEL CLIENTE
A s" ez las cinco ac'idades 'enen las sig"ientes sig"ientes caracter6s'cas(
& PROCESAR PEDIDOS DE CLIENTES 'n esta esta actividad, actividad, se recibe recibe el pedido pedido del del cliente cliente y se veri#ic veri#ic stoc esta acti activi vida dad, d, se saca sacan n los los prod produc ucto toss del del alm alm ?$ SACAR PRODUCTOS Y COLOCAR EN CAJAS 'n esta se colocan en las ca@as$ 8$ ACOMODAR CAJA PARA SER ENVIADAS AL CLIENTE 'n esta actividad, se acomodan las ca%as para cada entrega entrega en el camión de reparto reparto realiza la entrega de los productos $ ENTREGAR PRODUCTOS A CLIENTES 'n esta actividad, se realiza diersos clientes clientes en s"s respec'os locales$
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CUADRO . ACTIVIDADES, INDUCTORES Y COSTOS OPERATIVOS !CO" ACTIVIDADES
INDUCTORES
COSTO OPER. 7
:$ Procesar Pedidos
de pedidos
$#,.
?$ Sacar Prod"ctos por pedido
de prod"ctos
$%&,#'.
8$ Acomodar ca@as por entrega
de ca@as
$(%,.
$ Entregar prod"ctos
de entregas
$(1,.
=$ Acomodar prod$ por entrega
Doras Dom1re
$1,'.
TOTAL COSTO OPERATIVO
$&1,#.
Otro con@"nto de datos releantes, releantes, !"e se o1t"ieron como res"ltado de las re"niones de Ricardo con todo el personal de la organización, organización, se relaciona1a con el n4mero de Ind"ctores por cada 'po de cliente, es decir( Maoristas Maoristas .M/, Tiendas *randes .T*/ Tiendas Pe!"e+as .TP/$ Tales datos se presentan en el c"adro sig"iente(
CUADRO &. NUMERO DE INDUCTORES POR TIPO DE CLIENTE !D)*+ + /)0/2+" ACTIVIDADES
INDUCTORES
CLIENTES TG
M :$ Procesar Pedidos ?$ Sacar Prod"ctos por pedido 8$ Acomodar ca@as por entrega $ Entregar prod"ctos =$ Acomodar prod$ por entrega
de pedidos de prod"ctos de ca@as de entregas Doras Dom1re
:9 : 899 :?9 8
R/0)23+ 245/2: 1. D*26/)2 7+ C+*+ O82)*/9+ 8)2) 0)3) 07/* !S/*6) 3 C+*+T2)3/0/+)7" C+*+T2)3/0/+)7" . P2*)2 5 E*)3+ 3 G))0/) P;23/3) P;23/3) <)=+ 7 S/*6) 3 C+*+ T2)3/0/+)7 T2)3/0/+)7
89 :? ;9 899 9$
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@. P2*)2 5 E*)3+ 3 G))0/) P;23/3) P;23/3) <)=+ 7 S/*6) 3 C+*+ C+*+ ABC 3*26/)2 7) R)>? U*/7/3)3 O82)*/9) ) V*). V*). %. C+6*)2 7+ 257*)3+ +<*/3+ +<*/3+ 0+ 7) )87/0)0/? 3 0)3) S/*6) 3 C+*+ C+*+
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ta ón,
nización y por ello asiste a un Seminario sobre ABC de la #irma dise$ando un #lu%o de proceso, que le
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a si "ay cn
los
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TP :=99 :9 : :999
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CASOS ABC SECTOR IND CASO ABC 1: INDUSTRIAL P !a organización *+-S.R*A! /01'20+, se dedica a la #abricación de dos tipos de de gran demanda en el mercado de !ima -no de ellos ellos es llamado llamado /*1AC4-, /*1AC4-, el cual cual es un modelo modelo bastante bastante sencillo sencillo de de #abrica #abrica solo color( amarillo con puntos ro%os) y que, se vende a un solo cliente bastante impo 'l otro producto, es conocido como 5R-/0 R0C1'., R0C1'., el cual se #abrica en peque$o modi#icados ligeramente, en cuanto a vestuario, colores, armas, etc, en #unción de lo los variados clientes, que demandan este producto a *+-S.R*A! /01'20+ /01'20+ esde que se #undó #undó la organiz organización, ación, en el a$o &667, se "a "a venido venido utilizando utilizando para l asignación asignación de sus sus Costos Costos *ndirecto *ndirectoss de 8abricac 8abricación ión (C*8), (C*8), la metodolog9a metodolog9a de asignaci asignaci los Sistem Sistemas as .rad .radicio icional nales es de de Costo Costoss 'n 'n tal tal senti sentido, do, los C*8 se apli aplican can a los los produc produc del volumen volumen,, concreta concretamente mente , teniendo teniendo en consider consideración, ación, el n:mero n:mero de 4oras 4oras de 2a irecta(20) consumida por cada producto Actualmente el 5erente 5eneral, que "a asistido a varios cursos sobre sobre ABC(Activity B Costeo Basado en Actividades y sobre AB2(Activity AB2(Activity Based 2anagement)o 5erencia Actividades, desea implantar un sistema de costeo moderno, para determinar de ma costo de sus sus productos productos y posteriorme posteriormente nte costear costear otros ob%etos ob%etos de costo costo como cliente cliente decir desea aplicar el ABC .ambin desea la alta direcció dirección n de la organizació organización, n, con la implantaci implantación ón del ABC, logr logr admini administr straci ación ón de sus costos costos,, que le permit permitan an planear planear tanto tanto sus precio precioss como como su ge #inanciera, #inanciera, tomar tomar adecuada adecuadass decisiones decisiones y lograr lograr una me%or evaluación evaluación del desempe$ desempe$ 's importante, importante, en la #ase #ase de instalación instalación del del nuevo sistema sistema de costeo, costeo, que ser3 ser3 el AB os Si de Co
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"oras y la organización utiliza una tasa de remuneración por 4ora de 2ano de 0bra a se "an estudiado las 8unciones y los /rocesos, de la organización, "abindose Actividades as9 como los *nductores de Recursos y los *nductores de Actividad respe .ambi ambin n ya se "a desa desarr rrol ollad lado o la impu imputa taci ción ón del del cost costo o de los los Recu Recurs rsos os a las Acti Activi vi con los *nductores de Recursos, previamente establecidos, #altando imputar el Costo los ob%et ob%etos os de de cost costo o que que son son los los dos dos produ product ctos os;; /*1AC /*1AC44- y 5R 5R-/0 -/0 R0 R0C1' C1'. ., en #u de Actividad respectivos !as Acti Activi vida dade dess y sus sus res respec pectitivo voss *ndu *nduct ctor ores es de Acti Activi vida dad, d, as9 as9 como como los Cost Costos os *ndi *ndi .otale otaless (C*8 (C*8)D )D que que asci asciend ende e a ? 6 mill millone onesD sD y los C*8 C*8 imput imputado adoss medi median ante te los los *ndu *ndu cada Actividad ,son los siguientes;
ACTIVIDADES Comprar materiales /lani#icar producción Controlar Calidad .otal 8abricar (/roducción) /rocesar pedidos clientes
INDUCTORES +:mero de proveedores +:mero de lotes +:mero de inspecciones +:mero de 4oras 20 +:mero de pedidos
CIF $
$1,050,000
$1,350,000
$900,000 $1,500,000 $1,200,000
'l 3rea operativa, operativa, "a proporcionado proporcionado adem3s los siguientes siguientes datos no no #inancieros #inancieros,, los q para la aplicación del ABC;
E7 82+350*+ PIACU, */ : E = proveedores de 2ateriales irectos, E @= corridas o lotes de producción se "an necesitado para #abricar los productos E &= pedidos e#ectuados por los clientes E7 82+350*+ GRUPO ROCET, */ :
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STRIAL
EMON u$ecos de pl3stico,
, ya que es de un rtante lotes, lo que son requerimientos de
n establecida por tos, sobre la base o de 0bra
ased Costing) o Basada en era mas exacta el o procesos, es
ar una e#iciente tión operativa y o del negocio , que se compare en con el ABC, para
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irecta de ? 7 identi#icado las tivos ades, de acuerdo e las Actividades a ción a los *nductores
ectos de 8abricación tores de Recursos a
ue son relevantes,
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