Resumen

GONZALEZ MESA, Osvaldo; POZO CONTRERA, Amarilys de Jesús; GOMEZ QUINTANA, Irisdany  y  HIDALGO CASTRO, Yadira. The value chain as a management tool for the production of consumer rice. Coodes [online]. 2022, vol.10, n.1, pp. 91-112.  Epub 30-Abr-2022. ISSN 2310-340X.

Given the accelerated changes that are taking place in world economies, the Agroindustrial Grain Enterprise "Los Palacios" is forced to use innovative tools that allow it to compete in any market. Hence, Strategic Cost Management is used as an effective tool, together with the application of new cost trends. The diagnosis carried out through surveys, interviews, documentary analysis and observation in certain areas of the enterprise showed that in the production of consumer rice there is no Strategic Cost Management, based on well-founded strategic elements, which leaves the enterprise's personnel exposed to making inadequate future strategic decisions. Based on this, the general objective is defined as follows: to apply a Strategic Cost Management methodology, elaborating the value map in the production of consumer rice as an important element in the determination of cost management in the different production processes of consumer rice. With the implementation of the methodology, a better identification of the links in the value chain was obtained, thus determining those that create value to the product. The work is novel because the new enterprise management system proposed for the production of domestic consumer rice seeks to increase competitiveness, turning it into an improved decision-making system.

Palabras clave : cost; strategy; management; value.

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