Resumo

ALVEAR VEGA, Sandra  e  FIGUEROA SALINAS, Katerin. Cost methodology for agricultural products, based on international accounting standards. An application in European plums kind D’Agen. Cuad. Contab. [online]. 2018, vol.19, n.48, pp.40-52. ISSN 0123-1472.  https://doi.org/10.11144/javeriana.cc19-48.mcpa.

This article exposes the application of a methodology to measure the cost of production of the kilo of dehydrated fruit, applying the International Accounting Standards, in a plantation of Ciruelo D'Agen, in Chile. The cost is shown for each tree, plum tree, until the beginning of the first harvest, classified as fixed and variable. In addition, the impact of the depreciation of the tree is determined in the dehydrated plum kilo. Finally, the cost of the dehydrated plum kilo was determined. The total cost of the kilo dehydrated plum is intensive in fixed costs, the previous thing, has relevance in the management of the fruit growing in Chile, because a decrease in the levels of harvest or of prices affects the farmers in the viability of the investment in the medium and long term, hence the importance of having a cost methodology that incorporates the technical, economic and financial dimension.

Palavras-chave : accounting; production management; farming.

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