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Implementación de un modelo de costos ABC en una empresa vitivinícola

Author

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  • Contreras, H.
  • Mac Cawley, A.

Abstract

The objective of the present study was to determine the cost and profit of different products lines in a Chilean winery, using activity based costing (ABC). In order to introduce this system, the wine-making process is broken down into its different activities, and cost drivers are assigned according to the level of use of resources in each activity (and not based in volume of production). The use of this system allows to conclude that the traditional cost system punishes the lesser quality wines (bulk wines), subsidizing the higher quality ones (Reserves and Premium), which are produced in smaller volumes and are more intensive in the use of many resources, and thus, more expensive to produce.

Suggested Citation

  • Contreras, H. & Mac Cawley, A., 2006. "Implementación de un modelo de costos ABC en una empresa vitivinícola," Economi­a Agraria (Revista Economia Agraria), Agrarian Economist Association (AEA), Chile, vol. 10, pages 1-12.
    • Handle: RePEc:ags:eaaeac:97353
    DOI: 10.22004/ag.econ.97353
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    Cited by:

    1. Farinelli, Fulvia & Fernández-Stark, Karina & Meneses, Javier & Meneses, Soledad & Mulder, Nanno & Reuse, Karim, 2017. "Use of knowledge-intensive services in the Chilean wine industry," Comercio Internacional 43183, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    2. Farinelli, Fulvia, 2013. "Innovation and Learning Dynamics in the Chilean and Argentine Wine Industries," Working Papers 164653, American Association of Wine Economists.

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    Keywords

    Farm Management;

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