Finance, Markets and Valuation
Vol. 4, Num. 2, July-December 2018, 51--62
Title: Implementation of an Activity Based Costing System (ABC)
Authors: Luis Oswaldo Rodríguez Manay, Inmaculada Guaita, Inmaculada Marqués
DOI: 10.46503/VSUJ2775
Abstract:
Research has been presented on the application of activity-based cost (ABC) in the manufacturing and service industries in the agricultural sector, which examines recent advances in cost accounting methods with special reference to the application of cost based in methodological activities in the primary sector. Accordingly, this document proposes using a transparent, flexible, easy to apply and understand cost model; based on activities to calculate and manage production costs in companies.
Keywords: Production; Marketing; Costing; System; Method
