IMPLEMENTACIÓN DE UN SISTEMA DE COSTOS PARA LA PLANTACIÓN DE CULTIVO DE PALMA AFRICANA, HACIENDA SAN CARLOS, UBICADA VÍA SANTO DOMINGO-QUININDÉ

Abstract

Palm plantations have a significant impact on the agricultural and industrial sector of Ecuador, the oil palm is known as the major production and the most exported in the world. The oil palm producers have increased the productivity and they have the need to implement new methods that benefit the development of the plantations. Nowadays in any company is necessary to take a control that allows establishing the cost allocation correctly, in this way we could be able to differentiate the profit or loss of any product. For this reason this investigation is based on the analysis of a cost system for the plantation named “San Carlos”, located in the route Santo Domingo-Quinindé. For the investigation we used the descriptive research by implementing the system Activity Based Costing, ABC in the quantitative form, detailing the principal factors that include in the cultivation of oil palm that allows fix the total costs and the correct utilization of the system. In this proposal, we have analyzed three differents sectors in the plantation, specifying the activity based cost of each factor. As a result, it is obtained the direct and indirect costs, the net profit and the unit costs by hectare and palm.