Activity-Based Target Cost in Fishing Companies

Abstract

The evolution of cost-management systems was evaluated, and a methodology for the application of activity-based target cost was suggested as a management tool in fishing companies, which was validated for the sector. A new concept was adjusted to the Cuban business practice based on various national and foreign authors consulted. This tool is a novel contribution of this work due to its applicability in the productive sector. Some of the techniques used were interviews and surveys to employees, and statistical methods like analysis of historical series and regression calculation for diagnostic. Knowledge of this procedure's specifics and function is a step toward implementation. This methodology contributes to improved efficiency and decision-making in fish-processing companies.