Implementation of a costs system in a coffee company

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2018/2019Nowadays the coffee sector has grown exorbitantly in every area, from national to international market. There has been an increase in coffee consumption due not only to the current fashion trends, but also to the culture created around this product, it is consumed in almost every corner of the world, it is prepared in more than a hundred different ways and served in varied rituals depending on each culture. It is therefore a very important sector for the world economy, which moves around 71.000 million dollars a year worldwide. I felt all the factors surrounding coffee interesting. In addition, coffee is a product with a long production system that allows to investigate in depth the development of a cost system. Therefore, the objective of this “TFG” project will be the development of a cost system in a company which belongs to the coffee sector from beginning to end, from its reception in the factory to its availability to the customer. The project developed below is a system designed for small or medium coffee companies that will generally perform their activity within the national market. The first section of this paper is a brief explanation of the necessary human resources and materials in the production system of the company, as well as the coffee production system explained under a sequential perspective and from a theoretical point of view. And the second section deals with a system based on costs centers to explain the feasibility and usefulness of the system presented here, that is, to obtain the possible net benefit of the company as a result of its activity