Diseño de un sistema de costos agrícolas con aplicación de las NIC 41 y NIC 2, para la empresa “Arsaico Cía. Ltda.”, del cantón Chambo, provincia de Chimborazo

Abstract

The objective of the study was to design an agricultural cost system with application of IAS 41 and IAS 2 for a company called "ARSAICO Cía. Ltda.” headquartered in Chambo, province of Chimborazo, in order to determine the total and unit cost during the production of tomatoes. The investigation was carried out based on the direct observation during the production process. In this way, it was possible to determine the activities and processes that are carried out, in addition, accounting values of the company that were used to verify the idea to defend were collected. To do this, a useful interview to the manager of the company was applied who provided us with the necessary information to carry out the research project. As a result, it can be said that throughout the production 101 937 kilos were harvested; the total cost of production was $50,799.58; the cost per kilo $0.50 and the sale price $0.75. It is concluded that the company lacks a technical system to know the real costs incurred in each of the phases, and that the costs of the expenses are not clearly identified, causing confusion. When determining the real cost of production, the company is recommended to consider all the elements related to the cost along with a higher control over inventories and implement the system of agricultural costs in the company as this will technically help determine the total cost of production and thus obtain the real cost