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ABC Costing System Applied to an SME Specializing in Dairy Production in Colombia

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Soft Computing and Fuzzy Methodologies in Innovation Management and Sustainability

Part of the book series: Lecture Notes in Networks and Systems ((LNNS,volume 337))

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Abstract

This paper aims to develop a methodology for implementation of management accounting associated with the ABC costing, in an SME specializing related to milk production in Colombia. For this, the methodologies proposed by Kaplan and Cooper, were taken as a reference, which were consolidated through nine stages for the construction of the cost system. Among the results, is the determination of the cost of the agricultural product as well as the measurement of biological assets according to IAS 41. It is concluded that this system costs allows appropriate decisions to this kind of agricultural SMEs, optimizing processes and increasing profitability indicators.

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Author information

Authors and Affiliations

  1. Facultad Seccional Chiquinquirá, Universidad Pedagógica Y Tecnológica de Colombia, Carrera 14A No 2-37, Chiquinquirá, Colombia

    Juan Carlos Ruíz-T

  2. Facultad de Ciencias Económicas Y Administrativas, Universidad Pedagógica Y Tecnológica de Colombia, Av. Central del Norte 39-115, Tunja, Colombia

    Gina P. Fonseca-Cifuentes

Authors
  1. Juan Carlos Ruíz-T
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  2. Gina P. Fonseca-Cifuentes
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Corresponding author

Correspondence to Juan Carlos Ruíz-T .

Editor information

Editors and Affiliations

  1. Faculty of Economics and Adminsitrative Sciences, Universidad Catolica de la Santisima Concepcion, Concepcion, Bio Bio, Chile

    Ernesto León-Castro

  2. Facultad de Ciencias Económicas y Administrativas Escuela de Administración de Empresas, Universidad Pedagógica y Tecnológica d, Tunja, Colombia

    Fabio Blanco-Mesa

  3. Facultad de Contaduría y Ciencias Administrativas, Universidad Michoacana de San Nicolas de, Morelia, Michoacán, Mexico

    Victor Alfaro-García

  4. Department of Business Administration, University of Barcelona, Barcelona, Spain

    Anna Maria Gil-Lafuente

  5. School of Information, Systems and Modelling, University of Technology, Sydney, NSW, Australia

    José M. Merigó

  6. Systems Research Institute, Polish Academy of Sciences, Warsaw, Poland

    Janusz Kacprzyk

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Ruíz-T, J.C., Fonseca-Cifuentes, G.P. (2022). ABC Costing System Applied to an SME Specializing in Dairy Production in Colombia. In: León-Castro, E., Blanco-Mesa, F., Alfaro-García, V., Gil-Lafuente, A.M., Merigó, J.M., Kacprzyk, J. (eds) Soft Computing and Fuzzy Methodologies in Innovation Management and Sustainability. Lecture Notes in Networks and Systems, vol 337. Springer, Cham. https://doi.org/10.1007/978-3-030-96150-3_11

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