Resumen

VALERA VILLEGAS, Miguel Ángel  y  MORILLO MORENO, Marysela Coromoto. An activity-based cost system for dual-purpose live stock exploitation units: A case-study of Agropecuaria El Lago, S. A.. Innovar [online]. 2009, vol.19, n.35, pp.99-117. ISSN 0121-5051.

The present investigation was aimed at designing an activity-based cost (ABC) system for dual-purpose livestock exploitation units, specifically for Agropecuaria El Lago, S.A. (AGROLASA). This design sprang from the fact 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 attributing 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 different cost centres so that they could then be assigned amongst the livestock products (cost objects) 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.

Palabras clave : ABC system; agriculture and livestock; costs and activities.

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