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...
Guardado en:
| Autores principales: | , , , , , |
|---|---|
| Publicado: |
2019
|
| Materias: | |
| Acceso en línea: | https://bdigital.uncu.edu.ar/fichas.php?idobjeto=14491 |
| date_str_mv |
2019-2021 |
|---|---|
| todos_str_mv |
80020180100435UN Costos de elaboración de vinos. Estudio de casos según tamaño de bodega y mercado (Mendoza, Argentina). Proyecto de investigación siip2019-2021 UNCuyo FCA UNCuyo FCA |
| autor_str_mv |
Abraham, Laura Agundez, Milagro Alturria, Laura Crescitelli Fliguer, Constanza Yael Hidalgo, Verónica Paulina Solsona, Juan Esteban |
| description_str_mv |
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. Después de 20 años de crecimiento, el sector vitivinícola argentino ha comenzado una pérdida constante competitividad. Se identifican diversos tipos de causas pero las económicas predominan en la mente de las empresas al momento de enunciar sus principales problemas, siendo el más identificado el aumento de costos, tanto en producción de uvas como en elaboración de vinos, aunque en el resto de la cadena también se hacen sentir. La evolución de la rentabilidad de las bodegas como su sustentabilidad depende directamente del impacto que tenga su estructura de costos. SE aplica el concepto de sustentabilidad que abarca aspectos económicos, ambientales y sociales. Entonces, conocer los factores de costos y su influencia será clave. El problema detectado en bodegas es la imposibilidad de contar con información concreta que identifique los factores relevantes de costos, describa su comportamiento y el grado de influencia y por ende genere acciones para disminuirlos. Se trabaja con la hipótesis de que al conocer el comportamiento de los factores, se dispondrá de información que permita la reducción de costos, mejorando el perfil competitivo y de sustentabilidad de la empresa. El objetivo es cuantificar los costos de elaboración de vinos representativos para las bodegas de Mendoza. Específicamente se busca identificar casos representativos por tamaño y nivel cualitativo, sus factores de generación de costos y describir su comportamiento e influencia en para poder proponer indicadores para monitorear su comportamiento y evolución. La población objetivo serán las empresas vitivinícolas de Mendoza, segmentadas por tamaño y mercado dentro de las que se realizaran los estudios de casos representativos por zona:: la unidad de análisis será la línea de elaboración de vinos, identificando como variables independientes a las actividades que se desarrollan para obtener cada tipo de producto. En el cálculo de costos se usará metodología de costeo basado en actividades (Activity Based Costing). Para la identificación de indicadores relevantes se trabajarán con referentes del sector mediante entrevistas e instalación puntos de toma de datos. Los resultados a obtener son: costos de elaboración de productos vínicos por tipo y destino e, indicadores de desempeño. Los beneficiarios directos son bodegueros, organizaciones gubernamentales, empresariales y sectoriales. Se obtendrá información relevante para la aplicación directa en actividades académicas, de formación y extensión. |
| descriptores_str_mv |
Análisis de costos Competencia comercial Competitividad Industria vitivinícola Mendoza (Argentina : provincia) |
| disciplina_str_mv |
Ciencias agrarias Ciencias económicas |
| titulo_str_mv |
Costos de elaboración de vinos Costs of wine making |
| dependencia_str_mv |
Facultad de Ciencias Agrarias |
| object_type_str_mv |
Textual: Investigación |
| id |
14491 |
| plantilla_str |
Informe de Investigación |
| record_format |
Informe de Investigación |
| tipo_str |
textuales |
| type_str_mv |
Articulos |
| title_full |
Costos de elaboración de vinos |
| title_fullStr |
Costos de elaboración de vinos Costos de elaboración de vinos |
| title_full_unstemmed |
Costos de elaboración de vinos Costos de elaboración de vinos |
| description |
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. |
| title |
Costos de elaboración de vinos |
| spellingShingle |
Costos de elaboración de vinos Análisis de costos Competencia comercial Competitividad Industria vitivinícola Mendoza (Argentina : provincia) Abraham, Laura Agundez, Milagro Alturria, Laura Crescitelli Fliguer, Constanza Yael Hidalgo, Verónica Paulina Solsona, Juan Esteban |
| topic |
Análisis de costos Competencia comercial Competitividad Industria vitivinícola Mendoza (Argentina : provincia) |
| topic_facet |
Análisis de costos Competencia comercial Competitividad Industria vitivinícola Mendoza (Argentina : provincia) |
| publishDate |
2019 |
| author |
Abraham, Laura Agundez, Milagro Alturria, Laura Crescitelli Fliguer, Constanza Yael Hidalgo, Verónica Paulina Solsona, Juan Esteban |
| author_facet |
Abraham, Laura Agundez, Milagro Alturria, Laura Crescitelli Fliguer, Constanza Yael Hidalgo, Verónica Paulina Solsona, Juan Esteban |
| tags_str_mv |
siip2019-2021 |
| title_sort |
Costos de elaboración de vinos |
| title_short |
Costos de elaboración de vinos |
| url |
https://bdigital.uncu.edu.ar/fichas.php?idobjeto=14491 |
| estado_str |
3 |
| building |
Biblioteca Digital |
| filtrotop_str |
Biblioteca Digital |
| collection |
Informe de Investigación |
| institution |
Sistema Integrado de Documentación |
| indexed_str |
2023-04-25 00:35 |
| _version_ |
1764120130520875008 |
