DESIGN OF AN ACTIVITY BASED MANAGEMENT MODEL FOR A STANDARD OIL MILL

In this paper, it is designed a model of Activity Based Management (ABM) for those firms constituting the first link of the olive oil agroalimentary chain; more specifically, it describes the necessary stages to follow in order to introduce an ABM model in this kind of firms. The use of this model would involve a rationalization of the activities making up the olive oil commercialization and production processes, which would allow oil mills to carry out a strategic management of their costs aimed towards improvement of quality.