Producción de carbón vegetal en Cuba, propuesta de un sistema de costo basado en actividades

The main objective of the research addressed is the design of an activity-based cost system (ABC), through the use of the charcoal value chain designed for the Cuban case in the Agroforestal company of Pinar del Río, Cuba to the calculation of profits throughout the entire chain, through each of its defined processes. The results are based on internationally recognized theoretical references, supported by a descriptive methodology, through the analysis of documents using tools to obtain information: interviews. With the proposal, the main result is to evaluate each of the responsibilities of the managers to make decisions with the results obtained by each of the activities of the chain, to obtain the costs and income for each of its links by applying the method (ABC).