Propuesta de un modelo de costos para una linea de proceso y envasado de leche UHT en empaque TETRAPACK en la empresa de alimentos del Valle S.A

Abstract

Alimentos del Valle S.A. is a company dedicated to the processing and marketing of pasteurized milk and dairy products, as every organization is constantly changing its technology to be competitive with other companies dedicated to this same production line. Faced with the modernization of the dairy industry, Alival acquired a tetrapack machine, with the aim of launching a new presentation of UTH milk packaging in the formats 200 slim and 900 square, the advantage of this packaging is that it allows the milk it is kept fresh and of good quality, thus complying with quality standards and satisfying the consumer's need, but the disadvantage for Alival is that it does not have a cost model study appropriate for this type of production, currently for its production line they use the average cost model, due to this situation the need arose to make a cost study for this type of production. Of the cost models used, the one that was adjusted was the cost per activity, this allows costing each one of the activities, thus obtaining a real cost of the product, which is the basis for assigning a competitive price in the market. It is important for the organization to have an appropriate cost model, since it allows to evaluate the production process, the availability of resources, profitability and is fundamental for decision making