ABC Costing Method with Monte Carlo Simulation in Supply Chain Logistics in Industry 4.0
http://orcid.org/0000-0003-2051-3316
José Alejandro Cano Arenas
https://orcid.org/0000-0002-2638-5581
Estefanía Montoya Bernal
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This paper analyses the typical ABC method in the activities and resources identification stage, as well as in the stages of primary and secondary inductors definitions. A review of the literature from 2010 to 2020 does not show the application of the ABC in supply chain logistics. Therefore, it was made a case study to assess the application of ABC in this area. The ABC with a Monte Carlo simulation model was applied in the process of transport and distribution of a cement supply company located in Medellín city, which serves three markets: Bogotá, Cali, and Barranquilla. The study shows that applying the model allows improving decision-making support, as well as its effectiveness, integrating uncertainty in costing.
cadena de suministro, logística, costos logísticos, costeo ABC, simulación de Monte CarloSupply chain, logistics, logistics costs, ABC costing, Monte Carlo Simulationcadeia de suprimentos, logística, custos logísticos, custeio ABC, simulação de Monte Carlo
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