The Multilevel Grafocoste: a Technique for Mapping Productive Processes
Francisco López Cruces
Manuel López Godoy
The aim of this study is to present the methodology designed by the authors for the creation of cost accounting models for productive processes, using the 'grafocoste' language developed by Professor Moisés Garcia in the area of circulatory analysis. With this intention, we start by showing the fundamentals of the 'grafocoste', essential for understanding the presented value-circulation maps. Subsequently, we describe the proposed methodology, which includes: a plan of work; the notation conventions adopted; and a multilevel focus for the presentation of the processes in a cartographic form. Finally, we present the results of the application of this methodology in three production lines of one fruit and vegetable cooperative.
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