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Revista Economía y Política

versão On-line ISSN 2477-9075


BENAVIDEZ VERA, Erika X. et al. Process mapping as a basis for the application of activity-based costing systems in assembly industries. Revista Economía y Política [online]. 2019, n.30, pp.48-71.  Epub 03-Jul-2019. ISSN 2477-9075.

This work proposes process mapping as a starting point for the application of a costing system based on activities, with evidence gathered in two assembly lines, one manual and the other semi-automated. For this purpose, data are collected through empirical observation techniques and individual interviews. Afterwards, this information is transferred to process sheets under ISO 9001 standard and BPMN notation (Business Process Model and Notation) and analyzed by means of statistical techniques.

As a result, it was possible to identify and group the processes, subprocesses and activities carried out with the same resources, achieving determining the time required for each process according to their characteristics, as well the number of repetitions corresponding to the activities.

As a conclusion, this work allowed to verify that work that is it possible to accomplish a deep costs analysis related to strategic, operational and support processes, by mean of an activity-based system which permits analyzing and determining costs based upon critical processes, looking their optimization for a better performance of the organization.

Palavras-chave : Activities; processes; flowcharts; assembly; process cards; management; ISO; BPMN; TDABC.

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