Determinación de los costos agrícolas a la producción de fresa en la comunidad de Apatug Arriba San Pablo, parroquia Santa Rosa, cantón Ambato, provincia de Tungurahua, período 2014

Abstract

The present work of investigation of the costs of agriculture to the production of strawberry, in the Community of Apatug Arriba San Pablo, Parish of Santa Rosa, Canton Ambato, Province of Tungurahua, period 2014, with the purpose of improving the profitability and permanence in the market, since the system by the ABC method helps to have greater accuracy in the allocation of the costs because it distributes the indirect costs of manufacture in function of the resources consumed by activities. For the development and the determination of the costs of agriculture was made the implementation of ABC costs which allowed to obtain a more detailed information about the costs incurred in the production of strawberry as are the raw material, labor, and direct costs of manufacture. The equilibrium point tell us how much production must be marketed to cover the costs which means to know the least of the production to determine the selling price. The proposal will help directly to the Community producers of Apatug Arriba San Pablo to be able to optimize its resources and profits. What is concluded is that the implementation of the system will give a turn fully to the activities for the production of strawberries being able to offer to the market the production of the more competitive way to meet the needs of the consumers.