Charcoal production in Cuba, proposal of a cost system based on activities
DOI:
https://doi.org/10.18041/2382-3240/saber.2024v19n2.12006Keywords:
Value chain, activity-based cost, charcoal, links, processesAbstract
The main objective of the research addressed is the design of an activity-based cost system (ABC), through the use of the charcoal value chain designed for the Cuban case in the Agroforestal company of Pinar del Río, Cuba to the calculation of profits throughout the entire chain, through each of its defined processes. The results are based on internationally recognized theoretical references, supported by a descriptive methodology, through the analysis of documents using tools to obtain information: interviews. With the proposal, the main result is to evaluate each of the responsibilities of the managers to make decisions with the results obtained by each of the activities of the chain, to obtain the costs and income for each of its links by applying the method (ABC).
Downloads
References
Akyol, D. E., Tuncel, G., & Bayhan, G. M. (2005). A comparative analysis of activity-based costing and traditional costing. World Academy of Science, Engineering and Technology, 3(12), 44-47.
Aljabr, A. (2020). The influences on Activity-Based Costing adoption as an optimal costing system design: Evidence from Saudi Arabia. Accounting & Management Information Systems, 19(3), 444-479.
Altawati, N., Kim, N.; Ahmad, A., & Elmabrok, A. (2018). A Review of Traditional Cost System versus Activity Based Costing Approaches. Advanced Science Letters, 24(6), 4688–4694. https://doi.org/10.1166/asl.2018.11682
Araujo, P.A., Escalada, C., Rueda, M.P., Iturre, M.C., Rueda, C.V., BasualdM.A., De Bediab, G.R., de Dios, R., Sacchi, P., Rueda, M.C., Orietad, A. P., y Turc, C.O. (2019). Producción del carbón vegetal en sistemas campesinos de Santiago del Estero. Una aproximación desde el enfoque de cadena de valor. Nexo Agropecuario, 7(1), 3-10. https://revistas.unc.edu.ar/index.php/nexoagro/article/view/25219
Arora, A. K., & Raju, M. S. S. (2018). A comparative analysis of perceived and actual benefits from implementation of activity-based costing in selected manufacturing units in India. Review of Professional Management, 16(2), 55-61. https://pdfs.semanticscholar.org/4139/a21ddd6181b93691726eb41ae6c7c747017c.pdf
Balakrishnan, R., Labro, E., & Sivaramakrishnan, K. (2012). Product costs as decision aids: An analysis of alternative approaches (Part 1). Accounting Horizons, 26(1), 1-20. https://doi.org/10.2308/acch-50086
Baykasoğlu, A., & Kaplanoğlu, V. (2008). Application of activity-based costing to a land transportation company: A case study. International Journal of Production Economics, 116(2), 308-324. https://home.kku.ac.th/anuton/966892/2%20ABC_Application.pdf
Compton, T. (1996). Implementing activity-based costing. CPA J, 66, 20–27.
Cooper, R., & Kaplan, R. S. (1991). Profit priorities from activity-based costing. Harvard Business Review, 69(3), 130-135.
Dutrénit, G., y Núñez, J. (2017). Vinculación universidad-sector productivo para fortalecer los sistemas nacionales de innovación: experiencias de Cuba, México y Costa Rica. La Habana: Editorial UH. https://www.lalics.org/wordpress/wp-content/uploads/2017/08/DutrenitNunezJoverCuba.pdf
Gutiérrez, M., Navarro, G.A., y Orozco, L. (2018). Modelos de negocios para el manejo forestal en América Central. Primera ed. CATIE: Turrialba.
Guzmán, J. H., & Chire, G. C. (2019). Evaluación de la cadena de valor del cacao Theobroma cacao L. Peruano. Enfoque UTE, 10(1), 97-116. https://doi.org/10.29019/enfoqueute.v10n1.339
Haroun, A.E. (2015). Maintenance cost estimation: application of activity-based costing as a fair estimate method. Journal of Quality in Maintenance Engineering, 21(3), 258-270. https://doi.org/10.1108/JQME-04-2015-0015
Hernández, R., Fernández, C., y Baptista, P. (s.f.). Metodología de la investigación. Cuarta edición. México: McGraw Hill.
Kalicanin, D. (2013). Activity-Based Costing as an information basis for an efficient Strategic Management Process. Econ. Ann., 58(197), 95–119. https://doi.org/10.2298/EKA1397095K
Kaplan, R., & Anderson, S. (2004). Time-driven activity-based costing. Harv. Bus. Rev., 82, 131–138. https://pubmed.ncbi.nlm.nih.gov/15559451/
Kissa, B., Stavropoulos, A., Karagiorgou, D. y Tsanaktsidou, E. (2019). Using time-driven activity-based costing to improve the managerial activities of academic libraries. Journal of Academic Librarianship, 45(5), https://doi.org/10.1016/j.acalib.2019.102055
Lladós, J., Meseguer, A., & Vilaseca, J. (2018). La cadena global de valor en la industria eléctrica. Investigación Económica, 77(304), 135–170. https://doi.org/10.22201/fe.01851667p.2018.304.66402
Major, M., y Vieira, R. (2017). Activity-Based Costing/Management. In Contabilidade e Controlo de Gestão: Teoria, Metodologia e Prática; Major, M.J., Vieira, R., Eds.; Escolar Editora: Lisboa, Portugal, 297–329. https://novaresearch.unl.pt/en/publications/contabilidade-e-controlo-de-gest%C3%A3o-teoria-metodologia-e-pr%C3%A1tica
Nova, A., Prego, J. C., y Robaina, L. (2020). El encadenamiento productivo-valor en Cuba. Antecedentes y actualidad. Proyecto APOCOOP. Estudios del Desarrollo Social, 8(1), http://scielo.sld.cu/scielo.php?script=sci_arttext&pid=S2308-01322020000100010
Padilla, R., y Oddone, N. (2017). Metodología para el fortalecimiento de cadenas de valor. Padilla-Pérez, R. (ed.), Política Industrial Rural y Fortalecimiento de Cadenas de Valor, UN, New York. https://doi.org/10.18356/ce427709-es
Pietrzak, Z., Wnuk-Pel, T., y Christauskas, C. (2020). Problems with Activity-Based Costing Implementation in Polish and Lithuanian Companies. Engineering Economics, 31(1), 26-38. https://doi.org/10.5755/j01.ee.31.1.24339
Porter, M. (1985). Ventajas Competitivas. México: Mexicana Continental.
Porter, M. (2006). Ventaja competitiva. México: CECSA.
Quesado, P., y Lopes, M. (2016). Benefícios e Determinantes do Sistema de Custeio Baseado nas Atividades (ABC): Um Estudo de Caso. Qual. Rev. Eletrônica, 17, 37–57. https://www.occ.pt/news/trabalhoscongv/pdf/24.pdf
Quesado, P., y Lopes, M. (2018). A implementação do sistema ABC numa empresa de fabricação de carroçarias. In Estudos de Gestão e Empreendedorismo; Matias, F., Santos, J.A.C., Afonso, C., Baptista, C., Ramos, C.M.Q., Santos, M.C., Eds.; Universidade do Algarve: Faro, Portugal, 291–311.
Quesado, P., y Silva, R. (2021). Activity-Based Costing (ABC) and Its Implication for Open Innovation. J. Open Innov. Technol. Mark. Complex, 7, 41. https://doi.org/10.3390/joitmc7010041
Rankin, R. (2020). The Predictive Impact of Contextual Factors on Activity-based Costing Adoption. Journal of Accounting & Finance, 20(1), 66-81. https://doi.org/10.33423/jaf.v20i1.2742
Rivas, D.C., Guyat, M. A., y Sánchez, N. (2017). Diagnóstico de la cadena productiva de carbón vegetal en la provincia Pinar del Río. Revista Científico estudiantil Ciencias Forestales y ambientales, 2(2), 150-160. https://cifam.upr.edu.cu/index.php/cifam/article/view/96
Rojas, D., Espinosa, E. G., & Pelegrín, A. (2021). Propuesta de cadena de valor en la fabricación de paneles fotovoltaicos. Escritos Contables y De Administración, 12(2), 68–98. https://doi.org/10.52292/j.eca.2021.2654
Rojas, D., Espinosa, E. G., Pelegrín, A., & Menoya, S. (2022a). Metodología para diseñar la cadena de valor de paneles fotovoltaicos como soporte en la gestión financiera. Costos y Gestión, (102), 9-44. https://iapuco.org.ar/ojs/index.php/costos-y-gestion/article/view/226
Rojas, D., Pavón, I., Pelegrín, A., y Menoya, S. (2022b). Procedimiento de costos basados en actividades para la fabricación de paneles fotovoltaicos. Expresión Económica, (49), 79-95. https://doi.org/10.32870/eera.vi49.1077
Rojas, D., Saab Marrero, A., Espinosa, E. G., & Cabrera, N. (2023a). Cadena de valor para la producción del carbón vegetal en Cuba. RECAI Revista De Estudios En Contaduría, Administración e Informática, 12(34), 1-21. https://doi.org/10.36677/recai.v12i34.20271
Rojas, D., Saab, A.Y., Espinosa, E.G. & Pelegrín, A. (2023b). Procesos empresariales que inciden en la creación de valor en la producción de carbón vegetal. Económicas CUC, 44(2). https://doi.org/10.17981/econcuc.44.2.2023.Org.4
Wegmann, G. (2019). A Typology of Cost Accounting Practices Based on Activity-Based Costing: a Strategic Cost Management Approach. Asia-Pacific Management Accounting Journal, 14(2), 161-184. https://hal.archives-ouvertes.fr/hal-01858953
Y., Sungwoo, J. y Yousef, J. (2019). Time-Driven Activity-Based Costing Systems for Marketing Decisions. Studies in Business & Economics, 14(1), 191-207.
Yadav, R., y Mahara, T. (2018). An exploratory study to investigate value chain of Saharanpur wooden carving handicraft cluster. International Journal of System Assurance Engineering and Management, 9(1), 147–154. https://doi.org/10.1007/s13198-016-0492-5
Downloads
Published
Versions
- 2025-02-11 (2)
- 2024-07-26 (1)
Issue
Section
License
Copyright (c) 2024 Dairon Rojas-Hernández, Leo Alejandro Acosta-Rodríguez, Arístides Pelegrín-Mesa
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
