Incidencia de las normas internacionales de información financiera en los costos de producción de empresas industriales del cantón Loja. Caso Ecolac Cía. Ltda

Abstract

Abstract:Cost accounting is an important source of information for economic-financial decision making, so that at the end of the accounting period, reliable and comparable evidence is gathered that allows observing possible effects on financial statements and production costs. For this information to be authentic, it must be prepared and presented in accordance with the guidelines stipulated by the International Financial Reporting Standards (IFRS). Therefore, this research work was developed with the intention of analyzing the impact of IFRS on the production costs of industrial companies in the Loja canton, specifically in the dairy company Ecolac. Cía. Ltda. the practice allowed identifying aspects that determine an impact on production costs, for example, in the cost of inventories, fixed and variable transformation costs, measurement of inventories and costs related to consumption of inventories related to property, plant and equipment.