Development of an ABC Cost System as a Strategy for the Decision Making Improvement in an Agri-food Sector Company

Development of an ABC Cost System as a Strategy for the Decision Making Improvement in an Agri-food Sector Company

The agri-food sector is of great importance for men, since it provides the majority of products for human consumption, today, given the strong demand for food in the world, it is necessary for the sector to innovate more and more in strategies that let it develop profitable production forms that gen...

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Main Authors: Rodríguez- Mazahua, Nidia, Rodríguez- Mazahua, Lisbeth
Format: Online
Language:spa
Published: ACACIA A.C. 2020
Online Access:https://cienciasadmvastyp.uat.edu.mx/index.php/ACACIA/article/view/233
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spelling oai:ojs2.cienciasadmvastyp.uat.edu.mx:article-2332020-02-09T20:54:50Z Development of an ABC Cost System as a Strategy for the Decision Making Improvement in an Agri-food Sector Company Desarrollo de un Sistema de Costos ABC como Estrategia para el Mejoramiento en la Toma de Decisiones en una Empresa del Sector Agroalimentario Rodríguez- Mazahua, Nidia Rodríguez- Mazahua, Lisbeth The agri-food sector is of great importance for men, since it provides the majority of products for human consumption, today, given the strong demand for food in the world, it is necessary for the sector to innovate more and more in strategies that let it develop profitable production forms that generate income for those who subsist through this practice. The importance of establishing a cost system allows the sector to better understand the business and identify weak areas of its agri-food circuit and be able to reduce costs to take advantage of resources and transform them into final products that can reach the consumer. This article proposes the development of an ABC cost system applied in an Agrifood Pyme of the state of Veracruz as a key strategy to know the profitability of the reproduction methods used, bring better administrative control, improve processes and make decisions regarding sale prices and new forms of production, in addition, the transformation of the ABC cost system built into a computer program was carried out, allowing the development of friendly interfaces that were easily used by the owners and employees of the company. El sector agroalimentario es de gran importancia para el hombre, ya que de este se obtiene la mayoría de productos para el consumo humano, hoy en día, ante la fuerte demanda de alimentos en el mundo, es necesario que el sector innove cada vez más en estrategias que le permitan desarrollar formas de producción rentables, que generen ingresos para quienes subsisten a través de esta práctica. La importancia de establecer un sistema de costos permite al sector conocer mejor el negocio e identificar áreas débiles de su circuito agroalimentario, así como ser capaces de reducir costos para aprovechar los recursos y transformarlos en productos finales que lleguen a manos del consumidor. Este artículo propone el desarrollo de un sistema de costos ABC aplicado en una Pyme Agroalimentaria del estado de Veracruz como estrategia clave para conocer la rentabilidad de los métodos de reproducción utilizados, llevar un mejor control administrativo, mejorar los procesos y toma de decisiones en cuanto a precios de venta y nuevas formas de producción, además se llevó a cabo la trasformación del sistema de costos construido previamente a un programa computarizado con el desarrollo de interfaces amigables que son fácilmente usadas por los dueños y empleados de la empresa. ACACIA A.C. 2020-02-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://cienciasadmvastyp.uat.edu.mx/index.php/ACACIA/article/view/233 Ciencias Administrativas. Teoría y Praxis; Vol 15 No 2 (2019): JULY - DECEMBER; 43 - 57 Ciencias Administrativas. Teoría y Praxis; Vol. 15 Núm. 2 (2019): JULIO - DICIEMBRE; 43 - 57 2683-1465 2683-1457 spa https://cienciasadmvastyp.uat.edu.mx/index.php/ACACIA/article/view/233/260 https://cienciasadmvastyp.uat.edu.mx/index.php/ACACIA/article/view/233/261
institution CIENCIAS ADMINISTRATIVAS
collection OJS
language spa
format Online
author Rodríguez- Mazahua, Nidia
Rodríguez- Mazahua, Lisbeth
spellingShingle Rodríguez- Mazahua, Nidia
Rodríguez- Mazahua, Lisbeth
Development of an ABC Cost System as a Strategy for the Decision Making Improvement in an Agri-food Sector Company
author_facet Rodríguez- Mazahua, Nidia
Rodríguez- Mazahua, Lisbeth
author_sort Rodríguez- Mazahua, Nidia
title Development of an ABC Cost System as a Strategy for the Decision Making Improvement in an Agri-food Sector Company
title_short Development of an ABC Cost System as a Strategy for the Decision Making Improvement in an Agri-food Sector Company
title_full Development of an ABC Cost System as a Strategy for the Decision Making Improvement in an Agri-food Sector Company
title_fullStr Development of an ABC Cost System as a Strategy for the Decision Making Improvement in an Agri-food Sector Company
title_full_unstemmed Development of an ABC Cost System as a Strategy for the Decision Making Improvement in an Agri-food Sector Company
title_sort development of an abc cost system as a strategy for the decision making improvement in an agri-food sector company
description The agri-food sector is of great importance for men, since it provides the majority of products for human consumption, today, given the strong demand for food in the world, it is necessary for the sector to innovate more and more in strategies that let it develop profitable production forms that generate income for those who subsist through this practice. The importance of establishing a cost system allows the sector to better understand the business and identify weak areas of its agri-food circuit and be able to reduce costs to take advantage of resources and transform them into final products that can reach the consumer. This article proposes the development of an ABC cost system applied in an Agrifood Pyme of the state of Veracruz as a key strategy to know the profitability of the reproduction methods used, bring better administrative control, improve processes and make decisions regarding sale prices and new forms of production, in addition, the transformation of the ABC cost system built into a computer program was carried out, allowing the development of friendly interfaces that were easily used by the owners and employees of the company.
publisher ACACIA A.C.
publishDate 2020
url https://cienciasadmvastyp.uat.edu.mx/index.php/ACACIA/article/view/233
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AT rodriguezmazahualisbeth developmentofanabccostsystemasastrategyforthedecisionmakingimprovementinanagrifoodsectorcompany
AT rodriguezmazahuanidia desarrollodeunsistemadecostosabccomoestrategiaparaelmejoramientoenlatomadedecisionesenunaempresadelsectoragroalimentario
AT rodriguezmazahualisbeth desarrollodeunsistemadecostosabccomoestrategiaparaelmejoramientoenlatomadedecisionesenunaempresadelsectoragroalimentario
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