Resumo

SCARABINO, Juan Carlos. Valuation of products made in the beekeeping industry, in Santa Fe, Argentina republic. Pensam. gest. [online]. 2015, n.39, pp.52-66. ISSN 1657-6276.  https://doi.org/10.14482/pege.38.7703.

Beekeeping, which etymologically means the art of raising bees, has its foundation in the knowledge and understanding of the bee that however remain wild, must develop a management and control. The literature on beekeeping is quite scarce in our discipline, so it is important to contribute to the growing interest in our country is waking activity. However the progress of the issue not be to the growing interest in our country. However the progress of the issue must not to be Ignored, the reality of most of the small fields, at least for now, make impossible the application of a great technology. For this reason the figure of a management accounting, is enlarged to allow an improvement of the quality of the information to achieve coherent decisions. The case presented, allows to observe the behavior of costs, taking the variables from the harvesting or extraction of products. It is important to note that interrelations between physical and monetary magnitudes, will lead us to the return on the invested capital, and productivity through lot of beehives, as measures of efficiency in the use of factors of production. The theme has worked as joint costs, to determine with clarity the value of honey like a main product honey, sick values of each of the by-products.

Palavras-chave : Costo - productos apícolas; Valorización.

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