Diseño de un sistema de contabilidad agrícola ganadero para la Asociación de Productores Agropecuarios de Puculpala de la provincia de Chimborazo

Abstract

The present work about the design of an agricultural livestock accounting system for the Association of Agricultural Producers of Puculpala, Chimborazo province, aimed to determine the production costs by applying the accounting process for the correct decision-making process, timely and reliable way. The methodology used was based on the qualitative approach under the levels of exploratory, descriptive, bibliographic and field research; using deductive, inductive, analytical-synthetic methods, and relying on techniques such as observation and survey; which allowed the identification of problems such as: existence of inadequate and insufficient records of income and expenses, absence of accounting records of economic transactions made, lack of reasonable financial information for accountability and decision making, lack of control over inventories and ignorance of the profitability obtained, due to the difficulty in determining the cost of agricultural and livestock production. Based on the described above, it is concluded that the association does not have an accounting system that allows to record the economic operations carried out, which makes it difficult to determine the cost of both agricultural and livestock production, so it is recommended to implement the accounting system designed as a macro in the Excel Electronic Sheet, as a management tool, through the application of the accounting process integrated by the systematization, valuation, processing, evaluation and information phases.