Process-based cost management system to improve control
Abstract
The objective of this research is to develop an effective process-based cost management system to improve operational efficiency and decision-making. The document presents a methodology for process optimization in a factory. The study is descriptive, identifying costs, operational efficiency, quality, and logistics. The results reflect that the company contributes positively to the country's economic growth through the manufacture of clothing for elementary school students. The raw material used is fabric for uniforms. In relation to the country's third economic quarter, the company would contribute USD $3,000, representing 0.25% of the country's trade sector. In conclusion, the implementation of a process-based cost management system at "ATEXADOM" will allow costs to be identified and controlled at each production stage.
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