Implementación de un modelo de costos ABC en una empresa vitivinícola
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The objective of the present study
was to determine the cost and profit of different products lines in a Chilean winery, using activity based costing (ABC). In order to
introduce this system, the wine-making process is broken down into its different activities, and cost drivers are assigned according to
the level of use of resources in each activity (and not based in volume of production). The use of this system allows to conclude that
the traditional cost system punishes the lesser quality wines (bulk wines), subsidizing the higher quality ones (Reserves and Premium),
which are produced in smaller volumes and are more intensive in the use of many resources, and thus, more expensive to produce.