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The main objective of this research work is to analyze the management models by processes that best fit the TDABC costing system and based on this, to build the strategic, operational and support processes of the Suramericana de Motores MOTSUR CIA LTDA, for which was taken into consideration that process management is defined as a work approach, where the continuous improvement of the activities of an organization is pursued through the identification, selection, description, documentation and classification of processes. It is very important to take into account and clearly what customers and other stakeholders want, and depending on their requirements, identify, define and develop the processes necessary to achieve the objectives pursued by MOTSUR. The results obtained through the investigation showed that the company had weaknesses in the assembly area due to the times and / or delays in process, damage to the production line or errors that occur at the time of assembly. This work has the purpose of helping the organization to identify the processes that require more attention, with time to make the continuous improvements of the already existing processes, remembering that there is no perfect method to do what is done, but always We can do it better.

The main objective of this research work is to analyze the management models by processes that best fit the TDABC costing system and based on this, to build the strategic, operational and support processes of the Suramericana de Motores MOTSUR CIA LTDA, for which was taken into consideration that process management is defined as a work approach, where the continuous improvement of the activities of an organization is pursued through the identification, selection, description, documentation and classification of processes. It is very important to take into account and clearly what customers and other stakeholders want, and depending on their requirements, identify, define and develop the processes necessary to achieve the objectives pursued by MOTSUR. The results obtained through the investigation showed that the company had weaknesses in the assembly area due to the times and / or delays in process, damage to the production line or errors that occur at the time of assembly. This work has the purpose of helping the organization to identify the processes that require more attention, with time to make the continuous improvements of the already existing processes, remembering that there is no perfect method to do what is done, but always We can do it better.

The main objective of this research work is to analyze the management models by processes that best fit the TDABC costing system and based on this, to build the strategic, operational and support processes of the Suramericana de Motores MOTSUR CIA LTDA, for which was taken into consideration that process management is defined as a work approach, where the continuous improvement of the activities of an organization is pursued through the identification, selection, description, documentation and classification of processes. It is very important to take into account and clearly what customers and other stakeholders want, and depending on their requirements, identify, define and develop the processes necessary to achieve the objectives pursued by MOTSUR. The results obtained through the investigation showed that the company had weaknesses in the assembly area due to the times and / or delays in process, damage to the production line or errors that occur at the time of assembly. This work has the purpose of helping the organization to identify the processes that require more attention, with time to make the continuous improvements of the already existing processes, remembering that there is no perfect method to do what is done, but always We can do it better.