Manejo y control de los costos de producción del cacao clonal CCN-51 en el cantón Santa Rosa, Pirihuiña, parroquia Bellamaría.

Abstract

This study examines the management and cost control of CCN-51 clonal cocoa production in the Santa Rosa canton, La Pirihuiña sector, Bellamaría parish. The research highlights the importance of cocoa in Ecuador's economy and its impact on the profitability of local producers. It analyzes the application of International Accounting Standard (IAS) 41 in agro-productive cost management, providing a methodology for the valuation of biological assets and the optimization of financial resources. Using a quantitative approach and a non-experimental design, interviews and document reviews were conducted at Finca Vladimiro, gathering key information on production costs and control strategies. The results show that the application of IAS 41 contributes to better decision-making and greater efficiency in cost management. Finally, recommendations are provided to strengthen the financial sustainability of the cocoa sector in the region.