Planteamiento de un modelo de sistema de costo en la producción de avícola de Machala.

Abstract

This research document was prepared in order to study the cost system of companies dedicated to poultry production, identifying their production process and its cost for a better organization in budgets. Within the objectives of the titling work we have to develop an adequate cost system for poultry production in order to control costs in the course of production, providing owners with accurate and timely information for decision making. In chapter one, it reveals the objectives established in this work, indicating a brief historical background of poultry production, as it affects production in the different provinces that are dedicated to poultry production. The second chapter indicates several concepts related to General accounting, cost accounting, legal foundations, International Accounting Standard 41 and International Accounting Standard 2. The third chapter contains information related to the practical case of the cost system for the poultry production, describing the process from the arrival of the chicks to their sale, determined the production report, accounting records, cost report And finally the fourth chapter contains the conclusions and recommendations linked to the objectives established in this work of Title.