Una Herramienta Dinámica Para La Gestión De Costos En La Actividad Agrícola. Estudio De Caso: Establecimiento Agrícola Del Sudoeste De La Provincia De Buenos Aires
Year: 2021
Type: article
Abstract: This article has been written based on the Specialization in Costs and Business Management’s final instance. The scarcity of cost management tools with an economic focus on agricultural small and medium-sized enterprises also with the detected needs of a producer of Buenos Aires, triggered this study case. Based on the needs of the mentioned producer and considering the cost theory supported by the Argentine Institute of University Professors of Costs (IAPUCo), a cost management tool was designed. It allows answering certain questions that help the decision-making process of the company. The designed tool is dynamic and flexible with the aim of being able to be used by other companies, adapting it to the particular requirements of each one.
Source: Costos y gestión
Author: Fidelle Durán, Gisele
Language: Spanish
Subfield: Accounting
Domain: Social Sciences
SDG: Zero hunger
Open Access status: diamond
OpenAlex ID: W7218100367