Diseño de un sistema de contabilidad agropecuaria en la Unidad Académica Tunshi San Javier de la Facultad Ciencias Pecuarias de la Escuela Superior Politécnica de Chimborazo

Abstract

The purpose of the research is to Desing an Agricultural Accounting System al Tunshi San Javier belonging to the Animal Science Faculty of ESPOCH in order to improve the production control. The analytic, inductive and deductive methods were established as well as the direct observation, it was also necessary to make a survery plan according to needs of the academic unit, so it was necessary to go on with the accounting to the financial information norms and the use of Monica 9.0 accounting software. The results reflected the real economic situation which allowed having an order and control of the production to be distributed through different processes, this is used as the principal tool for the reinvestment and cost calculation avoiding wasteful expenditures focusing on the buggeting and the coordination of production and sales functions which allow the Academic unit becoming an excellent competitor within the market. Ii is recommended to apply this Agricutural Accounting System to control the daily register and the SRI tax compliance. On the other hand it will be posible to know about the profit or loss at the end of the accounting period, it will also be posible to use control cards as well as identifying the cost elements. It is important to carry on with the production despite the personnel is not permanent, it is their responsibility to register the activities carried out at the Academic Unit both in factories and cattle área.