Diseño de un sistema de costos para la producción de leche en la escuela de ciencias agrícolas y ambientales de la PUCE-SI
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Date
2021
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Publisher
PUCE - Ibarra
Abstract
El presente trabajo muestra los resultados del estudio referido al diseño de un sistema de costos para la producción de leche de ganado vacuno de la Escuela de Ciencias Agrícola y Ambientales (ECAA) de la Pontificia Universidad Católica del Ecuador Sede Ibarra (PUCE SI) es una institución que se dedica a la educación superior, sin fines de lucro, la cual dispone de diversas carreras que se ajustan a las necesidades sociales como está la escuela de ciencias agrícolas y ambientales que dispone de las carreras de Zootecnia, Ingeniería Ambiental y Agropecuaria donde se maneja unan pequeña granja agrícola y ganadera para fines académicos. Entre los activos biológicos con los que cuenta la PUCE-SI está el ganado vacuno el cual es utilizado como instrumento de enseñanza para los estudiantes de la ECAA, el mantenimiento, crianza y alimentación de los semovientes generan varios costos los cuales deben ser cubiertos por la universidad, estos producen leche la cual se comercializa a la Floralp y al personal de la institución. Los datos recolectados se refieren a los elementos del costo inmersos en la producción lechera, se acudió para el efecto al jefe de la granja. No existe en absoluto un sistema de costeo de la producción de leche, solo hay registros de venta del volumen de litros, siendo necesario determinar el coste de producción para efectos de venta a un precio real.
The present work shows the results of the study referring to the design of a cost system for the production of milk from cattle of the School of Agricultural and Environmental Sciences (ECAA) of the Pontificia Universidad Católica del Ecuador Sede Ibarra (PUCE-SI) is an institution dedicated to higher education, non-profit, which has various careers that are tailored to social needs such as the school of agricultural and environmental sciences that has degrees in Animal Husbandry, Environmental Engineering and Agriculture where A small agricultural and livestock farm is managed for academic purposes. Among the biological assets that the PUCE-SI has is cattle, which is used as a teaching tool for students of the ECAA, the maintenance, upbringing and feeding of the offspring generate various costs which must be covered by the university, these produce milk which is marketed to Floralp and the institution's staff. The data collected refers to the cost elements immersed in milk production, the head of the farm was contacted for this purpose. There is absolutely no system for costing milk production, there are only sales records for the volume of liters, and it is necessary to determine the cost of production for sale purposes at a real price.
The present work shows the results of the study referring to the design of a cost system for the production of milk from cattle of the School of Agricultural and Environmental Sciences (ECAA) of the Pontificia Universidad Católica del Ecuador Sede Ibarra (PUCE-SI) is an institution dedicated to higher education, non-profit, which has various careers that are tailored to social needs such as the school of agricultural and environmental sciences that has degrees in Animal Husbandry, Environmental Engineering and Agriculture where A small agricultural and livestock farm is managed for academic purposes. Among the biological assets that the PUCE-SI has is cattle, which is used as a teaching tool for students of the ECAA, the maintenance, upbringing and feeding of the offspring generate various costs which must be covered by the university, these produce milk which is marketed to Floralp and the institution's staff. The data collected refers to the cost elements immersed in milk production, the head of the farm was contacted for this purpose. There is absolutely no system for costing milk production, there are only sales records for the volume of liters, and it is necessary to determine the cost of production for sale purposes at a real price.
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Keywords
Ecaa, Producción de leche, Sistema de costos