Elementos de un sistema de costeo para la producción de Sacha Inchi

Abstract

This article presents the benefits of the Sacha Inchi plant in all its stages, from planting to harvesting, measuring the production cost of each one of them. The starting point was a bibliographic review applied to the production process based on the analysis of the scientific research carried out on Sacha Inchi plantations and the theoretical basis of the application of accounting in the agricultural sector. It is presented from the discovery of the plant, the main countries where it has been planted, the Sacha Inchi plantations in the country and the incentives made by the Ecuadorian government that promote the production of the plant, as well as the products that can be obtained from it. Cost accounting is analyzed as a fundamental source of information for agricultural companies in decision making, determining the ABC cost system as the most appropriate to apply for this type of activity. The elements of cost in each of the stages were identified and the possible costs in which the sector's entrepreneurs should invest in order to obtain a profit are described. Finally, it is concluded that the article is an essential source of information for decision making for those entrepreneurs who wish to invest in Sacha Inchi plantations as a replacement for African palm, which is more resistant to diseases and fungi