THE INTERNAL VALUE CHAIN IN THE COLLECTION, PROCESSING AND MARKETING OF COFFEE

Abstract

The losses of recent years in the coffee industry in the province of Santiago de Cuba and in particular Business Unit Base Café (Café UEB) Taíno Agricultural Company, require the immediate search for the causes and measures to reverse losses into profit. The UEB no response to the incessant changes Café technological and organizational information to the environment, characterized by a poor accounting system that manages costs, only accumulates, giving priority to the product and not resource-consumingactivities, coupled to the lack of a framework consistent with the need for business development are thefactors that have influenced the losses. Focus strategically costs basing decisions of managers to generate profits, based on the value chain, is the focus of this article, for which techniques were used strategic management of costs and their specific methods.