Implementación sistema de costos en la siembra de caña de azúcar en la hacienda la Esperanza Shima

Abstract

In the municipality of Palmira and around Valle del Cauca, sugar cane is one of the plants that is produced the most, becoming one of the largest sources of employment for this area. “There, in the region, Procaña and Asocaña joined forces to promote a campaign that demonstrates how agribusiness promotes, in a sustainable way, the development of Colombians. This sector of the economy generates more than 83 thousand jobs. " (The time, yes). The cultivation of sugarcane can be planted without having many inconveniences, this is due to the geographical location that allows it to be so. In the effort to provide a quality product, small suppliers are forced to invest in advance in a crop for a whole year to be able to collect the fruit twelve long months later. During this sugarcane planting process, small suppliers must invest in irrigation, insecticides, row alignment, among others, which makes it exhausting and difficult to determine what costs are used from the beginning of the process to its end. In order to measure profitability, costs and income, an investigation was carried out at Hacienda La Esperanza Shima, which allows the determination of processes based on calculations, budgets and cost standardization. The research project is based on a qualitative research, since, to determine a cost system in the planting of sugar cane, each of the processes carried out in the Hacienda was evaluated, analyzed, and interpreted.