Costos de producción, fijación de precios y su incidencia en un margen de ganancia del centro experimental de la universidad técnica de Cotopaxi extensión La Maná, periodo 2020
This research proposes a methodology for the calculation of agricultural costs under the production order costing system, specifically for short-cycle products, minor species, pastures and fertilizers. The methodology for the determination of production costs has the characteristic of gathering know...
שמור ב:
| מחבר ראשי: | |
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| פורמט: | masterThesis |
| שפה: | spa |
| יצא לאור: |
2021
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| נושאים: | |
| גישה מקוונת: | https://repositorio.uteq.edu.ec/handle/43000/6432 |
| תגים: |
הוספת תג
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הוספת תג | סיכום: | This research proposes a methodology for the calculation of agricultural costs under the production order costing system, specifically for short-cycle products, minor species, pastures and fertilizers. The methodology for the determination of production costs has the characteristic of gathering knowledge of the accounting discipline, taking into account the process that must be followed to know the costs that are related to the activity of producing, especially in the agricultural sector. The costing begins from the identification of the product, the description of the product, identification of the direct raw material, direct labor and indirect manufacturing costs, in this sheet the calculation of indirect materials, indirect labor and other costs is performed; After this, the unit production cost is disclosed to assign it a unit sale price, as well as the calculation of the equilibrium point and with an estimate in values, the income statement was prepared, also adding the cost calculation - benefit. The results of the application of an agricultural cost methodology should be viewed through an automated Excel sheet, easy to use for small agricultural producers, students of agronomy and agricultural sciences, in such a way that they can control and be informed in a timely manner of the costs incurred. in their work activity. As part of the production process, the calculations of total and unit costs are shown in a summarized image as a result of the investigation of the Agricultural Experimental Center of the Technical University of Cotopaxi, La Mana. Keywords: Internal Control-Accounting Standards, Financial Statements |
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