Camera bags and cases For each company, profitability, products quality and customer satisfaction are the most importanttargets.To attaint these targets, managers need to know all about costs that are used in decision making.Whatkind of costs? How these costs are calculated for a specific sector such as food processing? These are only a fewquestions with Yohimbe answers in our paper.We consider that a case study for this sector may be relevant for all peoplethat are interested to increase the profitability of this specific activity sector.