Examinando por Materia "Costos por proceso"
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- PublicaciónAcceso abiertoImplementación de un método de costos para el proceso del cacao partiendo desde su siembra hasta el producto terminado(Universidad de Ibagué., 2019) López Salazar, Paula Andrea; Tocora Mejia, Johann Ernesto; Vásquez Cruz, Álvaro EugenioProcedures to help control the costs of cultivation In Colombia, agriculture is an activity that although it does not contribute the greatest amount to the gross domestic product (GDP), cocoa is one of the raw materials with the highest production since it supplies large companies in the country such as JET, a national chocolate company, among other entities whose main input is cocoa. Currently the small and medium cocoa producers do not have a cost method for that reason the selling price is calculated in an estimated way or according to the experience of management, additionally most cocoa growers keep a commercial accounting is only records of purchase and sale. This work seeks to guide the cocoa growers to implement a costing method in the different stages to reach the finished product to show that through the implementation of a costing method comes to a profitable cocoa crop and thus obtaining greater utility through the implementation of n. Finally it is suggested the implementation of a method of costs by processes since with it are achieved evidence of the costs involved in each stage and also can better exploit their resources.