Elaboración de un sistema de contabilidad de costos agropecuarios a la “Asociación de Productores y Comercialización de Pitahaya y otros productos Palora”, en la provincia de Morona Santiago cantón Palora, periodo 2016

Abstract

This investigation aims to elaborate an agriculture and livestock cost accounting system for Producer Association and Commercialization of Pitahaya and other products Palora" to improve the financial information and provide a useful tool to make decision. Surveys to partners of the enterprise and the economic resources identification were carried out. We propose the Balance Sheet, la normalization and ledgering of the economic activities of the year. A final proposal of the financial statements was elaborated which will be the support to make decisions. The accounting system contains the operation recognizing, account plan • design, design of forms, books and registers, elaboration of registers of original entry, classification of accounts and determination of balances, summary of the accounts and adjustments and the elaboration of financial statements and end year-end. We hope to satisfy the need of having financial information to make decisions effectively by guaranteeing the success and extension of the business in the market by means of implementation of theories and processes of the accounting and development of the components of the farming systematization.