Publicación:

Modelo de sistema de costeo aplicable a la industria aguacatera del Municipio de Lejanías (Meta)

Resumen

Agriculture in Colombia is an important element for the development of the country's economy. Colombia, due to its geographical location, is privileged due to the variety of natural resources it has. Crops, especially avocado, have multiple economic benefits at the time of projecting them, however, it is widespread in different territories that are characterized by their simultaneous production. The objective of this study corresponds to designing a costing system model applicable to the avocado industry of the Municipality of Lejanías (Meta), where avocado producing areas are highlighted, such as rural areas, with a greater focus on the territory of the municipality of Goal distances. The methodology corresponding to the projective case study, applying to the cultivation of the natural person living in this area, Mrs. Marisol Giraldo, who provided the appropriate information to detail the sowing and harvesting process of this fruit; This process was achieved through a detail of the development for both the planting and the harvest of the avocado crop, the costing process that intervenes for the crop under IAS 41 is explained and finally it is possible to establish a necessary model for the system of costing that allows the general knowledge in costs, expenses and their profitability which can be replicated to other agricultural activities of similar characteristics.