Sistema de costos para medir la rentabilidad en la finca Ana Cristhina dedicada a la cría y engorde de ganado. " ubicada en la ciudad de Santo Domingo en el período 2021.

Abstract

This document presents the project developed to design and implement a costing system for the Ana Cristhina farm, an organization focused on cattle breeding and fattening in the city of Santo Domingo, Ecuador, during the 2021 period. The farm did not have a formal cost structure, which negatively impacted financial decision-making and the profitability of its operations. This research is based on a cost analysis and the identification of the necessary elements for a robust accounting system, based on a process-based approach, which allowed for the systematic and transparent classification and allocation of direct and indirect costs. The proposed costing system incorporates specific cost accounting methodologies such as the process costing method, a procedure that also made it possible to specify the costs of each stage, from production, livestock feeding and care, to reproduction and infrastructure maintenance. The implementation of this system also facilitates a detailed analysis of profitability, allowing the farm to accurately project its financial results and make strategic decisions based on key factors such as prices, investment in inputs, and improved operational efficiency.