Diseño de acumulación de costos agropecuarios para los pequeños productores “Café Yanasacha” en el año 2022

Abstract

The objective of the integrative project is the design of a system of accumulation of agricultural costs for small producers of "Café Yanasacha" in the year 2022, taking into consideration the importance of an accounting system that helps planning and decision making, in addition to determining the production costs for each of the products. The development of the project begins with a general analysis of the "Café Yanasacha" Association, then we study the coffee industry in Ecuador and the relevance it has been taking for those rural towns that have been immersed in this economic activity, also cover theoretical issues that will support the action and finally the design and accounting of the proposed system is performed. For the Association it is important to know the production costs incurred in each process and jointly for each of its products, thus improving decision-making and planning, as a result it was found that the Association of small producers "Café Yanasacha" maintained an underestimated selling price in relation to the cost of production for its presentation of roasted and ground coffee of 500gr and 250gr.