The objective

of this study is to propose a collaborative hybrid cost model for the bakery supply chain in Colombia, mainly composed of Micro, Small, and Medium-sized Enterprises (MSMEs) which lackan integrated cost system to perform measurements, analysis, control, and strategic management. This model aims to facilitate the survival and joint development of participating companies.

The methodology

used in this research begins with a literature review, followed by a methodology based on a process cost system with relevant cost elements, standard costing, transfer pricing, and the model incorporates significant elements in horizontal measurement within the production chain to enable cooperative analysis.

The results were:

an example of the mathematical model is presented, supported by data from a case study, which generates cost indicators that can be useful for managing the production chain.