Evaluación del sistema de costeo por procesos de la finca Villa Sofía en los factores que intervienen directamente en la determinación de los costos de producción

Abstract

FINCA VILLLA SOFIA, is a coffee farm that has been in production for approximately 5 years, it is a farm that has 13 hectares of which 10 hectares are planted with coffee, it has two certifications which are Rainforest certified by the National Federation of Coffee Growers and the Practices seal Certified by the ECOM organization; These certifications allow the farm to have a guarantee that the coffee is of good quality, and offer economic and social benefits. A process costing system is being implemented to conclude what is the utility given by this farm or, failing that, what is its loss.