Citas bibligráficas
Peramaz, E., Tapia, C. (2017). Costo de producción basado en la NIC 41 para la mejora de la gestión económica – financiera del cultivo de albahaca en fundo Compositán – Distrito de Virú – Región la Libertad periodo de Enero – Octubre de 2017 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/6469
Peramaz, E., Tapia, C. Costo de producción basado en la NIC 41 para la mejora de la gestión económica – financiera del cultivo de albahaca en fundo Compositán – Distrito de Virú – Región la Libertad periodo de Enero – Octubre de 2017 [Tesis]. : Universidad Privada Antenor Orrego; 2017. https://hdl.handle.net/20.500.12759/6469
@misc{renati/381898,
title = "Costo de producción basado en la NIC 41 para la mejora de la gestión económica – financiera del cultivo de albahaca en fundo Compositán – Distrito de Virú – Región la Libertad periodo de Enero – Octubre de 2017",
author = "Tapia Díaz, Cristian Luis",
publisher = "Universidad Privada Antenor Orrego",
year = "2017"
}
This work research has a principal objective to determine the cost of production base don IAS 41, for which, in first place, we made a general analysis of the company, verifying if the information is registered opportunely, for example the exit of materials or fertilizes, and also if the irrigation operators register weekly the application of irrigation to the crop. To elaborate our Project, we used as a data collection instrument the observation guide and the registration form, such as the transcript, the spreadsheet and the indirect reports, with the purpose of gathering and classifying the information for both the Financial Statements, as well as for cost reports. The population of the present work is constituted by the costs of production of the basil crop in Compositan Farm from January to July of 2017. The sample unit is the cost of production of the basil crop of Compositan Farm. The sample represents the same population, the production costs of the basil crop in the Compositan Farm, period from January to July of 2017. The test design used for this research is the pre - experimental. One of the principal conclusions we have, is that when evaluating the initial situation of the Compositan Farm, it was determined that it does not have a specific cost system for each crop, but rather they apply historical costs. With this empirical method, it makes it difficult for the administration to determine exactly the cost of production of each of the products produced in the farm, as well as knowing which of the elements of cost involved in each phase of the production process of basil.
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