Development of an ABC Cost System as a Strategy for the Decision Making Improvement in an Agri-food Sector Company

Abstract

The agri-food sector is of great importance for men, since it provides the majority of products for human consumption, today, given the strong demand for food in the world, it is necessary for the sector to innovate more and more in strategies that let it develop profitable production forms that generate income for those who subsist through this practice. The importance of establishing a cost system allows the sector to better understand the business and identify weak areas of its agri-food circuit and be able to reduce costs to take advantage of resources and transform them into final products that can reach the consumer. This article proposes the development of an ABC cost system applied in an Agrifood Pyme of the state of Veracruz as a key strategy to know the profitability of the reproduction methods used, bring better administrative control, improve processes and make decisions regarding sale prices and new forms of production, in addition, the transformation of the ABC cost system built into a computer program was carried out, allowing the development of friendly interfaces that were easily used by the owners and employees of the company.