Análisis de los sistemas de costos utilizados en las granjas avícolas del Cantón Chaguarpamba, Provincia de Loja y su incidencia en los precios de venta

Abstract

Abstract: The correct determination of the costs of an entity helps to an adequate business management, since it facilitates determining the price that the products must be sold for the company to be profitable. Most companies require to know the costs of their products sold; however, they only have knowledge of an approximation of them since they have an inadequate costing system, for this reason it is necessary to contribute to the knowledge of the real costs and identify the level of profitability of the poultry farms of the Chaguarpamba Canton, the same ones that apply the costs system by processes to determine the cost of production in the phases: pre-initial, growth, fattening and final. The information obtained made it possible to determine the production costs, the mortality index of the birds, the fair value of the biological asset and the agricultural product, data necessary to analyze the incidence of costs in the sale price and provide an effective tool for that administrators make appropriate decisions to improve the profitability and sustainability of companies.