Análisis de los costos de producción y comercialización de una empresa camaronera de 40 hectáreas según la nic 41.

Abstract

Today, agricultural accounting is of vital importance for organizations that have activities related to agriculture, livestock and aquaculture, since it allows to know the level of costs that have been incurred and the possibility of optimizing their resources. For this reason, the present case study has as its main objective the determination of production costs that are directly related to the shrimp production process according to what is specified in the International Accounting Regulations, specifically IAS 41, with special emphasis in the growth stage of the biological asset. On the other hand, for the development of the case, a descriptive methodology was used through the foundation in bibliographic sources, scientific and indexed journals and books that allowed to support the theoretical framework, an unstructured interview was also applied to a shrimp entrepreneur from the province of El Oro, from which the information related to the costs used during the shrimp production process was obtained. Finally, the results of the case are presented, where a measurement gain was obtained after subtracting the value of the biological asset measured at the cost of production and the biological asset measured at its fair value, taking into consideration the value at which the asset is traded. shrimp in the national market, in the same way, it is emphasized that the shrimp production company taken into consideration does not present sales costs since its commercialization is directly in the pools.