Determinación de un sistema de costos por procesos para la producción en la Camaronera la Isla, en el cantón Machala, del el Oro

Abstract

Cost accounting is presented as a main tool for financial management in decision making through the analysis of each cost element. Based on this, the following project was focused on determining a process costing model for Camaronera La Isla, based on its characteristics and needs, which allows to obtain accurate information on the costs incurred in the production process. The research mixes qualitative and quantitative approaches and is defined as mixed. Qualitative information will be collected regarding the details of the production process in the pre-breeding and fattening phases, while quantitative data is about those cost elements used in production. The application of this costing system made it possible to develop the entire accounting cycle during the months of production, and to know the real costs assigned to materials, labour and expenses for each pond based on distribution criteria. Finally, the results obtained from cost reports and financial statements have been interpreted using the fair value measurement of biological assets as a guide, as well as conclusions and recommendations for the business are presented.