期刊名称：Revista Innovar Journal Revista de Ciencias Administrativas y Sociales
印刷版ISSN：2248-6968
出版年度：2009
卷号：19
期号：35
页码：99-117
语种：Spanish
出版社：Universidad Nacional de Colombia - Sede Bogotá
摘要：The present investigation was aimed al designing an activity-based cost (ABC) system for dual-purpose livestock exploitation units. Specifically for Agropecuaria EI Lago. SA (AGROLASA). This design sprang from the tact that the traditional cost system used by AGROLASA considering just direct labour costs and an estimate of indirect costs in livestock exploitation by applying an animal unit approach when atributing milk production costs, However. the ABC system maintains that these arise through activities forming part of the process, as a cost must be attributed to the product. Projective research was thus proposed, based on describing the company's current production process, as well as its structure and cost flow, leading to redesigning its cost flow structure by describing the activities carried out by each cost centre. The system so designed envisaged accumulated indirect costs in the diferent cost centres so that they could then be assigned amongst the livestock products (cost ob-jects) through the animal unit percentage represented by the existence of livestock. The model was finally adopted by making several estimations concerning cost inducers: however, the company should thus redesign its cost flow structure based on the recommendations presented here.
关键词：ABC system;agriculture and livestock;costs and activities;sistema ABC;agropecuarias;costes y actividades;systeme ABC;elevage;couts et activites;sistema ABC;agropecuarias;custos e atividades
