Abstract

The constant evolution of international financial regulations has had an important impact in the field of agricultural production cost management, from its theoretical conception to financial practice. This article intends to reflect these changes through the analysis of a case of application of production costs for this sector, issuing positive conclusions on the implementation of the regulations and the advances that have been registered in the last decades, establishing a summary of production costs, direct, indirect and general costs in production for the case under study with real data. Keywords: Agricultural accounting, biological assets, inventories. URL: http://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/673

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