METODOLOGÍA DE COSTEO POR ACTIVIDADES Y SU RELACIÓN CON LOS COSTOS INDIRECTOS.

The main problem identified is the conventional way of distributing indirect manufacturing costs for the paper company dedicated to the process of converting paper, having generated distorted unit costs. Faced with this situation, the implementation of a costing model by activities was proposed. The main objective of this research is to establish procedures for the implementation of the costing methodology by activities for the paper industry. The methodological study is quantitative at a descriptive level where data collection was done in a simple random manner, for which documents were reviewed and analyzed, production processes were observed, and surveys were developed. The results confirmed the achievement of the objectives and hypotheses raised in the investigation, where it was indicated that there is a relationship between the activity-based costing methodology and the measurement of indirect costs in the paper industry. The investigation is concluded "Activity-based methodology is beneficial to apply in the calculation of indirect costs, with a new approach to calculating costing by activities that allows diversifying suitable inducers and applying them to the different activities related to indirect costs. [ABSTRACT FROM AUTHOR]