Resumo

ROJAS RUIZ, ELI SAUL; MOLINA DE PAREDES, OLGA ROSA  e  CHACON PARRA, GALIA BEATRIZ. A COST ACCUMULATION SYSTEM FOR THE REFRIGERATION AGRIBUSINESS SECTOR COMPANIES. Rev.fac.cienc.econ. [online]. 2016, vol.24, n.2, pp.111-132. ISSN 0121-6805.  https://doi.org/10.18359/rfce.2215.

The purpose of this research is to present the outlines of a cost accumulation system for the refrigeration agribusinesses sector, allowing them proper costing of their products and, in turn, get more informed and accurate decision-making. The data collection techniques used were direct observation, documentary observation and not structured interviews applied to accounting and production managers from the industrial refrigeration sector from the state of Merida (Venezuela). The results show that traditional accounting records little satisfy the information requirements posed by the refrigeration agribusiness sector dynamic market. It is concluded that the per process costs accumulation system with the joint costs allocation method application based on market prices is appropriate for companies in this field of industry.

Palavras-chave : Cost accumulation systems; Joint production; Joint costs allocation methods; Slaughterhouses and industrial refrigerators.

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