Análisis de los costos de producción y comercialización según la NIC 41 de la actividad ganadera.

Abstract

At present, agricultural accounting is relevant for companies with agriculture and livestock activities, as it allows to know the costs and the optimization of their resources. The present case study has as its main objective the determination of the production costs induced in the production of biological assets according to what is determined in the International Accounting Regulations, specifically IAS 41 that has a direct relationship with the processes of livestock activities (fattening, development and production) to then market their cattle in national markets; its proper application allows the company to know if its activities are generating profits or losses, and in particular the identification of the costs (raw material, labor and exploitation costs) that participate in each process of livestock activities for timely decision making and implementation of strategies that allow the generation of competitive advantages. On the other hand, it helps that the Financial Statements demonstrate the costs incurred and through it estimate the profits to be obtained with subsequent sales, being very important to highlight the use of accounting standards related to the type of livestock production, ensuring that its context can foster as a basis for future similar investigations. For the development of this case, descriptive methodology will be implemented with the support of bibliographic sources and application of a non-structured interview with a livestock entrepreneur; In addition, it is concluded that there is a loss for the company, since its production costs and are reduced are affected.