AGRICULTURAL COST MANAGEMENT THROUGH A DYNAMIC TOOL. STUDY CASE: A COMPANY SITUATED ON THE SOUTHWEST OF BUENOS AIRES
Keywords:
Agricultural Small and medium-Sized Enterprises, Costs, , Business Management: Decision Making Process, TGC, Direct CostingAbstract
This article has been written based on the Specialization in Costs and Business Management’s final instance. The
scarcity of cost management tools with an economic focus on agricultural small and medium-sized enterprises
also with the detected needs of a producer of Buenos Aires, triggered this study case. Based on the needs of
the mentioned producer and considering the cost theory supported by the Argentine Institute of University
Professors of Costs (IAPUCo), a cost management tool was designed. It allows answering certain questions that
help the decision-making process of the company. The designed tool is dynamic and flexible with the aim of
being able to be used by other companies, adapting it to the particular requirements of each one.
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