Costos de elaboración de vinos
After 20 years of growth, the Argentine wine sector has begun a constant loss of competitiveness. Different types of causes are identified but the economic ones predominate in the mind of the companies when enunciating their main problems, the most identified being the increase in costs, both in gra...
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| Autores principales: | , , , , , |
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| Publicado: |
2019
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| Acceso en línea: | https://bdigital.uncu.edu.ar/fichas.php?idobjeto=14491 |
| Sumario: | After 20 years of growth, the Argentine wine sector has begun a constant loss of competitiveness. Different types of causes are identified but the economic ones predominate in the mind of the companies when enunciating their main problems, the most identified being the increase in costs, both in grape production and wine making, although in the rest of the chain are also felt. The evolution of the profitability of wineries as their sustainability depends directly on the impact of their cost structure. The concept of sustainability that covers economic, environmental and social aspects is applied. Then, knowing the cost factors and their influence will be key. The problem detected in wineries is the impossibility of having specific information that identifies the relevant factors of costs, describe their behavior and the degree of influence and therefore generate actions to reduce them. We work with the hypothesis that by knowing the behavior of the factors, information will be available to reduce costs, improving the competitive profile and sustainability of the company. The objective is to quantify the costs of making representative wines for Mendoza wineries. Specifically, it seeks to identify representative cases by size and qualitative level, their factors of cost generation and describe their behavior and influence in order to propose indicators to monitor their behavior and evolution. The target population will be the wine companies of Mendoza, segmented by size and market within which the representative case studies will be carried out by area: the unit of analysis will be the wine production line, identifying as independent variables the activities that they are developed to obtain each type of product. Activity Based Costing will be used in the calculation of costs. To identify relevant indicators, we will work with industry leaders through interviews and installation of data collection points. The results to obtain are: costs of elaboration of wine products by type and destination, and performance indicators. The direct beneficiaries are winemakers, governmental, business and sectoral organizations. Relevant information will be obtained for direct application in academic, training and extension activities. |
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