Uso de un sistema ABC para el cálculo y gestión de costes en el sector vitivinícola

  1. José Ignacio González Gómez
  2. Sandra Morini Marrero
Journal:
Revista iberoamericana de contabilidad de gestión

ISSN: 1696-294X

Year of publication: 2007

Volume: 5

Issue: 9

Pages: 107-132

Type: Article

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  • Social Sciences: D

Abstract

The spanish winemaking industrial sector is very important internationally, as much in production as in consumption and export. Recently, the changes in wine consumption have given rise to an evolution in production processes. Under this framework, traditional cost systems do not provide an accurate solution. So, to face the complexity and the variety of winemaking process, we propose using an adapted ABC system. The aim of this paper is showing the importance and advantages of the ABC system in managing and controlling the costs of any winemaking company and how this system is the more useful tool in the take decision process. The ABC system is flexible enough to adapt itself to the competitiveness of the winemaking market and to the modern contemporary production systems.