Evelyn Magaly Solórzano Villón

Application of IAS 41 in a banana company

A costing system for companies engaged in production and marketing

• Broschiertes Buch

Produktbeschreibung

The banana sector is very important for the country's economy and represents 40% of agricultural exports in Ecuador (Bastidas and Zambrano, 2012), therefore companies engaged in the marketing of this product must have an optimal financial health which is based on the one hand on an adequate accounting system and on the other hand on a cost structure that allows them to optimize these. With the above, it can be inferred that the object of study is cost accounting and the field is cost accounting in agricultural companies, since a competitive transformation is required to face the challenges of economic globalization by improving efficiency in cost management, especially in aspects related to fertilization, phytosanitary control, logistics and export costs, which will improve current productivity levels. All of the above is framed within the International Accounting Standards for the agricultural sector (IAS 41), which will make it possible to effectively differentiate costs from expenses and provide a tool for determining prices.

Produktdetails

• Verlag: Our Knowledge Publishing
• Seitenzahl: 64
• Erscheinungstermin: 10. Oktober 2023
• Englisch
• Abmessung: 220mm x 150mm x 4mm
• Gewicht: 113g
• ISBN-13: 9786206545095
• ISBN-10: 6206545091
• Artikelnr.: 69129156

Autorenporträt

Licence en commerce et administration, spécialisation en comptabilité. Ingénieur en gestion d'entreprise - spécialisation en marchés internationaux. Université de Guayaquil, Faculté des sciences administratives - Master en comptabilité publique. Université européenne de Madrid - Master en administration des affaires.