An Activity-Based Costing of Wine

• Autores: José Ignacio González Gómez, Sandra Morini
• Localización: Journal of wine research, ISSN 0957-1264, Vol. 17, Nº 3, 2006, págs. 195-203
• Idioma: inglés
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• Resumen

  • Recent changes in wine consumption have given rise to an evolution in production processes that render useless traditional cost systems. In order to face the complexity and variety of the winemaking process, we propose to use an adapted Activity-Based Costing (ABC) system for the cost calculation of winemaking. This system gets valuable information about winemaking costs to assist winery managers in improving their business competitiveness.