Propuesta de costeo basado en actividades para la Empresa Italimentos Cia. Ltda. en el periodo marzo-junio 2016

Abstract

Nowadays, the companies dedicated to the production and marketing of sausages have become more competitive and for that reason these companies pursue to protrude of some way, either by making investments, increasing their range of products, attracting new customers, etc. The company Italimentos Cía. Ltda. is one of the most important at a local and national level and for this reason pursue to be more efficient in the management of its resources. One of the tools that helps the efficient management of resources is the ABC costing. For this reason, the company applies the ABC costing in the production of sausages, but not in the farms in which the process of breeding and fattening of pigs takes place. Due to this it was decided to accomplish the present titling work that pursue to develop a proposal of Activities Based Costing for the Farm of the company Italimentos Cía. Ltda. located in Santa Isabel for the period March-June 2016, the same that will pursue to determine new unit and total costs of the rearing and fattening of mothers, boars and piglets to compare them with the current costs that the Farm operates and thus help the Company to make better decisions.