Integración estratégica del costeo basado en actividades y el costo objetivo para la generación de valor en el sector tabacalero

César Vega Zárate; Arístides Pelegrín Mesa; Héctor Santana Duarte; Leo Alejandro Acosta Rodríguez; Dairon Rojas Hernández

doi:10.22490/25392786.11820

Vol. 15 No. 2 (2026)

Published 2026-09-21

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Artículo

Strategic Integration of Activity-Based Costing and Target Costing for Value Creation in the Tobacco Sector

DOI: https://doi.org/10.22490/25392786.11820

César Vega Zárate University of Veracruz

Arístides Pelegrín Mesa University of Guadalajara

Héctor Santana Duarte Universidad del Caribe

Leo Alejandro Acosta Rodríguez University of Pinar del Río

Dairon Rojas Hernández University of Pinar del Río

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Abstract
References

Introduction: The increasing need to strengthen competitiveness and value creation in the tobacco sector requires the incorporation of cost management tools that improve pricing processes and support managerial decision-making. In this context, the integration of activity-based costing and target costing represents an alternative for enhancing economic efficiency within the industry. Methodology: The research was conducted through the analysis of regulatory and technical documents related to the tobacco sector, complemented by a cause-and-effect assessment of the identified problems. Theoretical and logical methods were applied to support the design of the proposed procedure. Results: The findings enabled the development of a procedure for integrating activity-based costing and target costing adapted to the characteristics of the tobacco sector in Pinar del Río province. Results demonstrate the feasibility of this integration as a tool for strengthening cost management and value creation. Conclusions: The integration of both approaches contributes to improving competitive pricing and provides a methodological basis for supporting planning, control, and decision-making processes in tobacco organizations.

keywords: activity-based costing, target costing, cost management, value creation, tobacco sector

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How to Cite

Vega Zárate, C., Pelegrín Mesa, A., Santana Duarte, H., Acosta Rodríguez, L. A., & Rojas Hernández, D. (2026). Strategic Integration of Activity-Based Costing and Target Costing for Value Creation in the Tobacco Sector. Revista Estrategia Organizacional, 15(2), 165-189. https://doi.org/10.22490/25392786.11820

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