Análisis de costos de producción: Un estudio de caso aplicando el método de costos ABC a un productor de pascuas en Puerto Rico

Abstract

The main objective of this study was to analyze the production cost of poinsettias using the ABC cost method. In order to meet objectives, we use the case study applied to a producer in the region of Naranjito. Cost drivers were identified giving the monetary value of the activities, since they generate an expense for the company and not for the activities. The fixed expenses represent 51% of the total expenses of the company so they represent a problem. It was also found that the poinsettias in 5 inches pot do not generate any value, resulting in a -$13,799.22, this does not allow to cover the fixes expenses. The poinsettias in the 10 inches baskets have the highest net income with $71,278.92. This study allowed us to identify the products that gave economics value to the company, and also identify more resources for it.