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vol.3 número1-2AESTHETICS APPRECIATION OF WOOD COLOUR AND PATTERNS BY COLORIMETRY: PART 1. COLORIMETRY THEORY FOR THE CIELAB SYSTEMMODELACIÓN DEL SECADO CONVENCIONAL DE COIGÜE: Parte 1: Fundamentación teórica índice de autoresíndice de materiabúsqueda de artículos
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Maderas. Ciencia y tecnología

versión On-line ISSN 0718-221X

Resumen

RAMIS, Francisco; NERIZ, Liliana; CEPEDA, Claudia  y  ROSALES, Víctor. PRODUCT COSTING IN THE FURNITURE INDUSTRY USING THE ABC METHOD. Maderas, Cienc. tecnol. [online]. 2001, vol.3, n.1-2, pp.14-26. ISSN 0718-221X.  http://dx.doi.org/10.4067/S0718-221X2001000100002.

The work presents a model of furniture costing designed using the technique of Activity Based Costing (ABC). The model is of particular interest and application in the furniture industry, which is independent of the size of the company, due to the great diversity of products, processes and machines involved in the production of furniture. The ABC system uses an assignment procedure, where the resources are assigned first to the activities and then these are assigned to the products or cost objects by means of the costs drivers. This system allows the assignment and distribution of the different indirect costs according to the activities in which they are consumed, identifying the origin of the cost of the activity, not only for the production stage but also for the distribution and sales activities. To illustrate the use of the model, this is applied to the determination of the cost of production of two rocking chairs of the type gliders. It is concluded that the total costs of production is undervalued in the traditional costing method with respect to the ABC costing in 19,8% for the Pelequen design and in 29,3% for the Modern design

Palabras clave : furniture costing; Activity Based Costing; production costs; cost drivers; furniture industry.

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