Costos de producción y comercialización en una empresa bananera orense aplicando NIC 41.

Abstract

This study refers to the costs incurred in banana production by applying international accounting regulations, specifically IAS 41, which has a direct link to the process from planting to harvesting of fruit and then commercializes them either in national or foreign markets; its correct application ensures that the executives of the companies that are engaged in this activity, can faithfully know what happens with the plantations, their current status, their projections and finally all the economic data that is required to make decisions attached to the reality of the organizations and the convenience of investors, additionally allows financial statements to objectively reflect the costs incurred and thereby assess the profits to be obtained with its subsequent sale a very important fact to highlight is the use of the latest updates on the accounting standards linked to this type of production, which ensures that its content can serve as a basis for further related research.