Citas bibligráficas
Ramírez, M., (2018). El resultado económico de la siembra de espárrago de enero 2016 a marzo 2017, en la empresa San Efisio SAC de Trujillo [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13176
Ramírez, M., El resultado económico de la siembra de espárrago de enero 2016 a marzo 2017, en la empresa San Efisio SAC de Trujillo [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/13176
@misc{renati/431827,
title = "El resultado económico de la siembra de espárrago de enero 2016 a marzo 2017, en la empresa San Efisio SAC de Trujillo",
author = "Ramírez Vigo, Marialejandra Yasmin",
publisher = "Universidad Privada del Norte",
year = "2018"
}
The present research work includes the estimation of income, costs and expenses given between January 2016 and March 2017 of the company SAN EFISIO SAC, which allows obtaining the economic result. Based on this, the application of accounting policies such as IAS 18, IAS 2, IAS 41, IAS 21, which are fundamental for projecting financial statements with real and reliable data, is analyzed. It should be noted that the company manages its operations US dollars and that is why the information is given in foreign currency. For presentation of the financial statements, it will be placed in both soles and dollars. It also shows the importance of the cost structure that is consistent with the need of the company to achieve a correct identification and allocation of these. Which is made up of direct materials, direct labor, and indirect costs of manufacturing; and from this we obtain the cost of production from the preparation of the land to the first harvest of the 45 hectares of asparagus. On the other hand, the expenses incurred during this process are recorded, which in this case were only of an administrative nature. For income, the company determines the yield that will be obtained from the land planted, which is given by the agronomist who studies the productivity of this. Based on this and the hectares harvested, the kilograms of fresh asparagus to be sold is determined, and the price to be sold is agreed with the company DANPER, which is in charge of exporting these asparagus already processed. In the months of February and March 2017, revenues of $ 152,668.80 and $ 101,779.20 were recorded, respectively, which were recorded as indicated in IAS 18, which refers to the fact that, at the time of recognition and measurement, they will be considered income. In order to calculate the cost of sales, NIC 41 and NIC 2 are taken into account. As is known, the company from January 2016 to January 2017 went through the unproductive stage that began with the preparation of land and later with the planting itself , of which only a twentieth of these costs were taken since the land has a useful life of 10 years and for each year 2 crops are given. On the other hand, considering that the IAS 2 mentions in its first paragraph that the amount of cost must be recognized as an asset, to be deferred until the corresponding income is recognized, that is why during this process of sowing and cultivation, the attributed costs were part of the asset specifically in the account 23 Products in Process; and once the first harvest was made in February 2017, production costs were recognized but only on the basis of the 27 hectares harvested in addition to the harvest costs given in that month. Likewise, for March 2017, the cost of sales came from the accumulated production cost as of January 2017 in proportion to 18 hectares harvested and the corresponding March costs. Thus, the company achieves operating profits of $ 15,933.14 and $ 9, 1650.23 for February and March, respectively.
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