Análisis de los costos productivos de la actividad ganadera tipo extensiva bajo la norma internacional de contabilidad 41.

Abstract

The Ecuadorian livestock sector is relevant for its inexhaustible contribution to the development of the country, highlighting food and economic revitalization through exchange inside and outside the national territory. At the accounting level, there is the International Accounting Standard 41, whose content emanates guidelines for the treatment of each of the natural stages of cattle; However, in terms of business activity as such, there are very few producers who adequately manage their resources, even fewer those who fully apply the aforementioned standard for the purposes of accounting records, having erroneous production costs at the end of the period and, consequently, results far from reality. The objective was to analyze the costs of extensive livestock activity under International Accounting Standard 41, through the application of a practical case in order to contribute to the integral development of the activity. To do this, the analysis focused on dairy farming, from acquisition, pregnancy, cost management, birth, milking and preparation for marketing; resorting to a descriptive methodology, for which the most relevant aspects of IAS 41 regarding the activity and the way in which accounting control is detailed. Finally, production costs are obtained in the pregnancy stage of $40,802.52; milk obtains a profit margin of 16.28% based on fair value; recording an accounting profit of $3,225.00 from the herd at the end of the period.