Aplicação de um Modelo de Custeio Baseado nas Actividades (ABC) ao Sector Vitivinícola

Abstract

The present work aims at contributing to the improvement and competitive competence of viniculture in Portugal. First we try to describe the current practices in costing accounting through the case study of two wine companies and then we present a proposal of costing model applicable to the sector under study. The model proposed reveals the option for the costing based on activities method (ABC) in order to transfer the transformation costs to the objects of costs.