An Activity-Based Costing of Wine

  1. José Ignacio González Gómez
  2. Sandra Morini
Revue:
Journal of wine research

ISSN: 0957-1264

Année de publication: 2006

Volumen: 17

Número: 3

Pages: 195-203

Type: Article

Exporter: RIS
DOI: 10.1080/09571260701286650 DIALNET GOOGLE SCHOLAR

Résumé

Recent changes in wine consumption have given rise to an evolution in production processes that render useless traditional cost systems. In order to face the complexity and variety of the winemaking process, we propose to use an adapted Activity-Based Costing (ABC) system for the cost calculation of winemaking. This system gets valuable information about winemaking costs to assist winery managers in improving their business competitiveness.