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

dc.contributor.advisor Jiménez-Maldonado, Alwin J.
dc.contributor.author García-Rivera, Michael A.
dc.contributor.college College of Agricultural Sciences en_US
dc.contributor.committee González-Gill, Lizzette
dc.contributor.committee Delgado-Phillipi, Flor M.
dc.contributor.department Department of Agricultural Economics and Rural Sociology en_US
dc.contributor.representative Méndez-Vélez, Nancy
dc.date.accessioned 2021-06-03T17:00:19Z
dc.date.available 2021-06-03T17:00:19Z
dc.date.issued 2021-05-12
dc.description.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. en_US
dc.description.graduationSemester Spring en_US
dc.description.graduationYear 2021 en_US
dc.identifier.uri https://hdl.handle.net/20.500.11801/2776
dc.language.iso es en_US
dc.rights Attribution 3.0 United States *
dc.rights.holder © 2021 Michael A. García Rivera en_US
dc.rights.uri http://creativecommons.org/licenses/by/3.0/us/ *
dc.subject Costo ABC en_US
dc.subject.lcsh Poinsettias -- Puerto Rico -- Naranjito en_US
dc.subject.lcsh Euphorbia -- Puerto Rico -- Naranjito en_US
dc.subject.lcsh Cost, Industrial -- Case studies en_US
dc.title Análisis de costos de producción: Un estudio de caso aplicando el método de costos ABC a un productor de pascuas en Puerto Rico en_US
dc.type Thesis en_US
dspace.entity.type Publication
thesis.degree.discipline Agricultural Economics en_US
thesis.degree.level M.S. en_US
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