Determinación de un sistema de costos para la producción, faenación y desposte de cuyes en la Asociación Artesanal Alianza Cañari (ASALIC)

Abstract

The present work of titulación under the modality of "Integrating Project" has to aim the establishment system of costs for the production, faenacion and deposit of guinea pigs in the Artisan Association Alliance Cañari (ASALIC) located in the Province of Cañar. First, an analysis was made of the bibliography that will be used and will be in accordance with the reality of the Association maintaining the relationship of its economic activities with financial information both nationally and internationally. Later we proceeded with a visit to the facilities of the Association, to obtain fundamental information about its history, regulations, and policies, among others, which will allow a starting point for the investigation. With the information obtained previously, the cost system for the Association is elaborated, based on the accounting regulations in force, which are the International Financial Reporting Standards for SMEs, which indicate the treatment for the determination of the cost of live animals. Before being available for sale. Finally, we will proceed with the presentation of the conclusions obtained from the investigation and recommendations that were found during the development of the same, if any; with the purpose of improving its accounting and administrative management.