Factores que infieren en los costos de producción del banano en la bananera el portón del cantón Pasaje.

Abstract

In the case analysis on the subject of factors that affect the production costs of bananas in the banana plant El Porton in the Pasaje city, we have used the theoretical framework on what is cost accounting, production process of the elements of cost and using the interview as a research tool we have applied the questions to the manager and head of production of the banana plant, In order to know what are the factors that affect their accounting treatment, taking into account that the results provided by the banana company assured that one of the inferring factors is that they do not keep a record of inventories, so it could be verified that they do not handle a Kardex of raw materials and inputs used in each of the stages, Another factor inferred is that they do not use a purchase order and requisition format for banana production inputs, and therefore do not have a good control of their costs and expenses. Another factor that could be detected is that the banana company does not keep a record of payment roles for calculating labor or overtime payment control, so they do not have exact values of how much they use in their workers. They also do not keep track of the indirect costs incurred in the banana production process, so they cannot determine which are costs and which are expenses. Finally, the third factor that was detected is that they do not have an accounting system for the control of tax and accounting issues that the banana company manages, but they do have a computer system and internal control in which the tool they use is Excel. On the other hand, in the financial statements, the application of the production costs was evaluated and it was established that the banana company does not present financial statements adequate to the top management of the banana company, so the real values incurred in the period for the banana production are not known exactly, however, they are elaborated in order to have an estimate and thus be able to make their income tax declarations.