Implementation of a costs system based in activities of a company of the citrus sector

Abstract

A company of the citrus sector is a good candidate for implementing a system of costs based on activities, since most costs that are generated in the development of their business are indirect in regarding citrus. In addition, it is a traditional sector and in many cases they are family businesses that must adapt to new models of management and cost control, so that they can adapt to an increasingly competitive environment. To carry out the practical implementation of the system, the different costs that arise throughout the process from citrus are going to be identified, from picking the citrus to its preparation and, next, they will be accumulate in the activities identified in the target company. After removing the cost of these, activity rates will be calculated to impute the cost to the different manufacturing types offered by the company