Diseño de un sistema de costos para la producción de verduras en la escuela de ciencias agrícolas y ambientales, PUCESI
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Date
2021
Journal Title
Journal ISSN
Volume Title
Publisher
PUCE - Ibarra
Abstract
Este trabajo refleja los resultados que se han obtenido sobre la investigación, análisis y estudio con respecto al diseño de un sistema de costos para la producción de verduras de la Escuela de Ciencias Agrícola y Ambientales (ECAA) de la Pontificia Universidad Católica del Ecuador Sede Ibarra (PUCE-SI) donde se ubica la granja, el cual es lugar de aprendizaje de temas agrícolas y ganaderos. Se han obtenido datos sobre los elementos del costo que se incurren en la producción de verduras; se utilizó herramientas de investigación como es la entrevista que fue aplicada a los diferentes actores dentro de la producción y comercialización de las verduras. Se puede evidenciar la carencia de un sistema de costeo de la producción de verduras, por lo que el precio de venta es fijado por la planta central mas no por el proceso de costeo, de esta manera es necesario diseñar un sistema de costos para la producción donde se obtenga un precio real de venta.
This work reflects the results that have been obtained on the research, analysis and study regarding the design of a cost system for the production of vegetables from the School of Agricultural and Environmental Sciences (ECAA) of the Pontifical Catholic University of Ecuador Ibarra Headquarters (PUCE-SI) where the farm is located, which is a learning place for agricultural and livestock issues. Data have been obtained on the cost elements that are incurred in vegetable production; research tools were used, such as the interview that was applied to the head of the farm. The lack of a costing system for the production of vegetables can be evidenced, so that the sale price is set by the central plant but not by the costing process, in this way it is necessary to design a cost system for the production where you get a real sale price.
This work reflects the results that have been obtained on the research, analysis and study regarding the design of a cost system for the production of vegetables from the School of Agricultural and Environmental Sciences (ECAA) of the Pontifical Catholic University of Ecuador Ibarra Headquarters (PUCE-SI) where the farm is located, which is a learning place for agricultural and livestock issues. Data have been obtained on the cost elements that are incurred in vegetable production; research tools were used, such as the interview that was applied to the head of the farm. The lack of a costing system for the production of vegetables can be evidenced, so that the sale price is set by the central plant but not by the costing process, in this way it is necessary to design a cost system for the production where you get a real sale price.
Description
Keywords
Producción, Verduras, Sistema, Costos