A Model in Agri-Food Supply Chain Costing Using ABC Costing: An Empirical Research for Peruvian Coffee Supply Chain

Abstract

Coffee is considered the flagship product of Peru, as it generates great income to the country as the main agricultural product of export. In recent years, however, factors have been shown to have negatively affected the competitiveness of coffee-growing activity. This paper analyzes basically the causes of the high logistical costs presented by the Peruvian coffee in the supply chain. A cost analysis methodology will help to explore, analyses and develop high supply chain costs so that the current coffee crisis can be stabilized. Indeed, the findings found were analyzed to improve, support, and help small-business growth in the long run.