Aplicación de costos por procesos en cultivos de palma aceitera e impacto de las cuentas en el estado de costos.

Abstract

The palm growers have managed an empirical administration with an erroneous application of the International Accounting Standard No. 41. This does not allow them to establish the correct costs and the real profitability of the economic activity they are carrying out, therefore, The general objective of this work is to analyze the incidence of costs in oil palm production to identify the account with the greatest impact, for which a documentary review of different sources was used to learn generalities of oil palm cultivation , in addition to the conceptualization that covers IAS 41 and later, through an interview questionnaire with an Agronomist with more than ten years of experience in the cultivation of oil palm, to know specific aspects of the costs of this crop. With the results obtained, it is concluded that the raw material is the main cost item, so the activities that help to have control over these are essential for the effect they have more than for the value of the cost incurred.