Estudio de la determinación de costos en el sector agrícola. Caso de estudio: Empresa dedicada al cultivo de productos agroecológicos en la provincia del Azuay

Abstract

The purpose of this research project was to implement an appropriate costing system for the production process of tomatoes and strawberries, which are marketed by the agroecological association located in the province of Azuay. The main problem of the entity stems from a lack of knowledge on the part of producers, as this productive group does not keep records of production processes. They know the costs, but they do not know whether their selling prices cover the costs and expenses generated throughout the fruit's production cycle. In addition, it was found that very little research has been conducted in this sector, which means that this area is vulnerable in terms of estimating crop costs. This case study adopts a mixed methodological approach because of the nature of the research problem, which requires both the objective measurement of variables and an understanding of perceptions and practices in the agroecological context. It will also adopt a retrospective-prospective design, analyzing historical production and cost data to identify trends and project future scenarios. The implementation of ABC costing made it possible to distinguish activities related to the production cycle, identifying those activities that demand more in terms of resource consumption. It was concluded that this model allows indirect costs to be allocated more accurately based on the actual consumption of activities, enabling the association to increase its financial capacity and have a clear understanding of costs, sales prices, and profit margins.