ABC costing in the context of industry 4.0
DOI:
https://doi.org/10.35381/r.k.v9i2.3744Keywords:
Budgets, budgetary control, financial audit, (UNESCO Thesaurus)Abstract
The objective of this study is to analyze the best practices and recommendations for the effective implementation of ABC costing to improve cost allocation and decision making in the context of Industry 4.0. The methodology is descriptive and non-experimental. It highlights the effectiveness of the integration of ABC Costing with ERP systems, the use of IoT sensors and the analysis of big data and machine learning allowing a more accurate cost allocation, optimizing resources and improving strategic decision making. The implementation of ABC Costing in Industry 4.0 offers significant benefits in cost management and operational efficiency, promoting a competitive and sustainable advantage in the business world.
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Copyright (c) 2024 Jenny Alexandra Sanmartín-Zhagui, Juan Bautista Solís-Muñoz, Rolando Patricio Andrade-Amoroso
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