The objective of this course is to approach from an eminently practical point of view the implementation of a cost system in an agri-food company. To this end, we will deepen our understanding of the profit and loss account as a device for extracting information beyond the mere accounting information that it provides, by interconnecting this information that emerges from the accounting itself with the information that we obtain from the management tools that the company has implemented, in order to make decisions and, above all, to know where the strong and weak points are with regard to the various branches of activity that the company carries out.
Likewise, we consider it absolutely necessary to know how to design, control and manage an operating budget for a fruit and vegetable company, as a tool for knowledge and control of structural costs.
Furthermore, we will go into how the agricultural price is shaped from the point of view of a fruit and vegetable centre, breaking down all the costs that interfere with it, with the aim of knowing how to "attack" them in order to obtain greater profitability for the farmer.
We are going to know first hand, with a real case, how a system of control of labour costs in plant is designed, implemented, managed and controlled for an agri-food company.
Finally, we are going to see what practical use the control and understanding of the costs of a company can have: the analysis of the investments to be made within a company and the implementation of salary by objectives as a tool for increasing the efficiency of the company. All this, from an eminently practical point of view and applied to an agri-food company.
Managing the profit and loss account and designing the budget as analytical tools for knowledge and cost control
Break down the agricultural price as a device for locating the different types of costs.
Design, implement, manage and control a system of labour costs in a fruit and vegetable centre.
Assess investments and implement a system of wages by objectives using the tool of cost calculation.