Análisis del costo de producción en el sector cacaotero del cantón El Guabo.

Abstract

El Oro is a province made up of 14 cantons, and El Guabo stands out as the third most important canton, representing 9% of its economy and generating 20.4% of income from its agricultural sector. The study focused on analyzing the cost of cocoa production in the El Guabo canton based on the expenses incurred by the company AGRISOLBA S.A. to carry out its production process, in addition to denoting the relevance of IAS 41 for accounting records and presentation of financial statements of the agricultural sector. A quantitative, descriptive and bibliographic approach was used. To obtain reference data for the purpose of IAS 41, a survey was conducted for the person responsible for accounting at AGRISOLBA S.A., supplemented with financial data from the company for the years 2022 and 2023, extracted from SUPERCÍAS. Through the results, the relevance of applying IAS 41 was recognized in the framework of properly recognizing the costs of assets of biological origin. AGRISOLBA S.A. experienced an increase in production costs of 16.31% in 2023, its revenues only grew by 4.17%, resulting in consecutive losses. Strategies to optimize costs were identified, such as the use of resistant cocoa varieties, good agricultural practices, and the introduction of technology and machinery. Under all the arguments presented, it is concluded that the application of IAS 41 allows for better knowledge and management of the costs involved in cocoa production.