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      Diseño de un sistema contable de costos para la finca Yanapanakuna Translated title: Design of a cost accounting systemfor thefarm Yanapanakuna

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          Abstract

          El presente trabajo de investigación pretende dar solución al problema de Yanapanakuna, cuya situación financiera y económica es poco clara debido al actual método de registro de sus operaciones basado en una relación de ingreso menos gasto, mediante el diseño de un sistema contable de costos. Por medio de la consulta de bibliografía, entrevistas y análisis de los actuales procedimientos de la finca, la conformación del sistema contable de costos irá tomando forma de tal manera que se adapte a las necesidades específicas de Yanapanakuna y esté en conformidad con las normas contables, las NIIF y principios de contabilidad generalmente aceptados.

          Translated abstract

          The present investigation work pretends to give a solution to Yanapanakuna's problem, which financial and economic situation is not clear due the current method of registration of its operations based on an income less expense, through the design of a cost accounting system. Through the consult of bibliography, interviews and analysis of the current procedures of the estate, the conformation of the cost accounting system will take shape so that it adapts to the specific needs of Yanapanakuna and stays in conformity with the accounting rules, the NIIF and the generally accepted accounting principles.

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          Most cited references20

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          Normas Internacionales de Información Financiera

          (2013)
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            "Historia"

            (2005)
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              El ABC de la contabilidad

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                Author and article information

                Contributors
                Role: ND
                Journal
                rp
                Revista Perspectivas
                Perspectivas
                Universidad Católica Boliviana San Pablo, Unidad Académica Regional Cochabamba (Cochabamba, , Bolivia )
                1994-3733
                October 2014
                : 0
                : 34
                : 113-158
                Affiliations
                [01] orgnameUniversidad Católica Boliviana San Pablo orgdiv1Unidad Académica Regional Cochabamba orgdiv2Contaduría Pública giovannipirovano@ 123456hotmail.com
                Article
                S1994-37332014000200003
                3cfa9371-522c-464f-abba-4cce276811e2

                This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

                History
                : 13 August 2014
                : 01 September 2014
                Page count
                Figures: 0, Tables: 0, Equations: 0, References: 17, Pages: 46
                Product

                SciELO Bolivia


                sistema contable,ingreso,gasto,costos,accounting system,income,expense,cost

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