Diseño de un sistema contable agropecuario para la empresa “Los Emilios” del cantón Alausí, provincia de Chimborazo

Abstract

The design of an agricultural accounting system for a company called "Los Emilios" located in Alausí canton, province of Chimborazo, aims to determine the costs of production, marketing and setting of the sales price. It was developed through the use of techniques such as the observation, an interview and a survey applied to the administrative and operational staff of the company, which allowed the identification of main problems such as the lack of an agricultural accounting system and costs for production orders to identify its daily operations and some other records required by the accounting system, all of this causes the company does not know if it is profitable. With this background, an accounting system was designed to properly determine its production and marketing cost along with its sale price.. The proposal contains a macro in Excel for each operation carried out, the application of this system will let to know in real time the three elements of the production cost, such as: raw material, labor and manufacturing expenses. That is why, it is recommended to fully implement the proposed accounting system, which will facilitate the owner of the company to make the correct decisions based on the profitability and operability of his or her production.