Diseño de un sistema de costeo agrícola para la empresa “Finca Procel Cía. Ltda.”, del cantón Palora, provincia de Morona Santiago

Abstract

The Design of an Agricultural Costing System for "Finca Procel Cía. Ltda."company, of Palora canton in Morona Santiago province, was carried out with the purpose of a correct decision making in relation to the setting of the selling price of the product, which was done through an analysis of the costs incurred in each phase of production of pitahaya. During the development of the agricultural costing system, it was determined that there is an absence of crop control at all stages of the plantation, as well as a lack of control and distribution of direct raw material cost, direct labor and indirect production costs (IPC). Finally, in the internal and external situational diagnosis, it was identified that the company does not know the treatment that should be given to raw material, labor and indirect production costs and in especial the allocation of these elements to the production of the farm. Once the costing system applied to Finca Procel Cía. Ltda. company was developed, it was possible to establish the real cost of production of pitahaya per hectare, which allowed to establish a benchmark selling price in the market. Also, it helps to keep a record and control of raw material stocks, both direct and indirect, for the production and packing of fruit that is being produced