Publicación: Implementación de un sistema de costos para el sector avicola para el pollo de engorde en el municipio de Arauca
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The Municipality of Arauca account with a large number of minority producers of poultry farmers, those who exercise activity empirically without any type of cost analysis. That is why the present investigation was conducted in poultry producers focused on broiler production in the Municipality of Arauca, in order to implement a cost system that will allow them to have a clear vision and objective of the costs incurred by each production. This research addressed to cooperatives, associations, and individuals who exercise the poultry activity within the municipality, proprietary information and granted by government entities. Once located the producers were conducted a survey and it was noted that no producer handles a cost system. This is why it is difficult getting to the real value of the production of broiler production and its selling Price. The survey was carried out field visits to the sheds, and with this is known the handling of the stages of the chicken of fattening shaped as well: home, lift and fattening. Then, to record and highlight each stage and giving a proper management of the elements of the cost it was concluded that the system cost to implement is the standard by its truthfulness and accuracy important elements for the decision-making. Finally a software was created with the support of the systems engineer giving as a result the system of standard cost CLALISDA; easy access and management for poultry producers.