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The banana sector is very important for the country's economy and represents 40% of agricultural exports in Ecuador (Bastidas and Zambrano, 2012), therefore companies engaged in the marketing of this product must have an optimal financial health which is based on the one hand on an adequate accounting system and on the other hand on a cost structure that allows them to optimize these. With the above, it can be inferred that the object of study is cost accounting and the field is cost accounting in agricultural companies, since a competitive transformation is required to face the challenges of economic globalization by improving efficiency in cost management, especially in aspects related to fertilization, phytosanitary control, logistics and export costs, which will improve current productivity levels. All of the above is framed within the International Accounting Standards for the agricultural sector (IAS 41), which will make it possible to effectively differentiate costs from expenses and provide a tool for determining prices.
About the author
Evelyn Magaly Solórzano Villón : licence en commerce et administration, spécialisation "comptabilité". Colegio Unidad Educativa "San José" Beneficencia De Señoras. Ingénieur en gestion d'entreprise - spécialisation en marchés internationaux. Faculté des sciences administratives. Maîtrise en comptabilité publique. Maîtrise en gestion d'entreprise.
