An Activity-Based Costing of Wine

Autor: José Ignacio González-Gómez, Sandra Morini
Rok vydání: 2006
Předmět:
Zdroj: Journal of Wine Research. 17:195-203
ISSN: 1469-9672
0957-1264
DOI: 10.1080/09571260701286650
Popis: 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.
Databáze: OpenAIRE
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