COST INFORMATION SYSTEM AND OPERATIONS MANAGEMENT IN AN INDUSTRIAL MAINTENANCE MIPYME

Abstract

Objective: To evaluate the incidence of a cost information system in the management of operations
in a MSME for industrial maintenance of electric motors. Method: in this case study, indicator
measurements are collected based on 179 repair services completed during the 12 periods of
2017, which were estimated with the current cost information system and then compared with
those obtained by applying an improved design. Results: It was found that the improved design
significantly affects the proposed indicators when compared with the current system. Conclusions:
The adoption of the improved design could avoid the implementation of wrong policies or reject
services that could be profitable due to the cross-subsidy found when comparing both systems.