Costos de producción mediante el sistema de Costeo ABC y su efecto en la rentabilidad.

Abstract

The purpose of this work is to establish the profitability of Espinosa Commercial Agricultural Company “AGRICOMES”’’s activities, through the ABC costing system. For this, we make visits to all of “AGRICOMES”s properties and, as a result, we are able to identify and observed each production process. In addition, we proceed to interview the different internal and external actors. All this is essential for the structuring of the activity-based costing system (ABC). This methodology will allow to identify, quantify and develop the value chains of each activities; Later, distribute the cost of each activity based on its generators, and at the end, compare the effect on the profitability of the company between the cost that “AGRICOMES” maintains in its states and those obtained under the proposed system. Managing to determine that the profits obtained from two agricultural activities, export bananas and passion fruit, are subsidizing the loss generated by the palm farming activity. Therefore, keeping an adequate accounting system adapted to the needs of the company shows in a timely manner the proper use of available resources, and thus use it appropriately. Achieving an optimal interrelation of the economy’s three “E”.