Inthis 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.
Key words: ABM model, costs., quality, oil mill.
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