Diseño de un sistema de costos para la producción de leche en la escuela de ciencias agrícolas y ambientales de la PUCE-SI

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.

• Hlavní autor: Bolaños Ibarra, Evelyn Tatiana (author)
• Médium: bachelorThesis
• Vydáno: 2021
• Témata: ECAA, producción de leche, sistema de costos
• On-line přístup: https://repositorio.puce.edu.ec/handle/123456789/43124