Determinar el costo de producción avícola según la NIC 41 de una empresa de la provincia de El Oro.

Abstract

International accounting standards are a set of standards and laws that govern the accounting treatment and fairness of financial statements at actual value. For our country, the adoption of International Accounting Standards represents something very important for companies, but especially for those engaged in agricultural activity, since previously there was no accounting standard to guide them. In accordance with IAS 41, it establishes the accounting treatment of biological assets over a production period such as ours, together with the costs incurred in poultry production, which are labour, materials and indirect production costs. It is known that IAS 41 "Biological Assets" allows an effective and reliable control, to know the real cost of a production, helps in the future to prevent and pay attention to problems, becoming a necessary tool for the knowledge of future or present decisions. Ecuadorian poultry production is divided into two activities: the production of chicken meat for sale in pounds and that of eggs. An optimal production method of eight weeks will be implemented with the use of sheds for the breeding of broiler chickens, following standards and techniques for a good development and growth of them. Therefore, the present investigation consists of determining the cost of poultry production according to IAS 41 in a company in the Province of El Oro.