Metodología para la aplicación de la NIC 41 a la producción del sector porcino del cantón La Mana

Jessica  Llanqui Toaquiza; Nallely  Sacón Alcívar; Ketty del Rocío  Hurtado García; Carmen Isabel  Ulloa Méndez

doi:10.59169/pentaciencias.v6i6.1254

Authors

Jessica Llanqui Toaquiza Universidad Técnica de Cotopaxi Extensión La Mana – Ecuador https://orcid.org/0009-0008-3233-7480
Nallely Sacón Alcívar Universidad Técnica de Cotopaxi Extensión La Mana – Ecuador https://orcid.org/0009-0005-1800-918X
Ketty del Rocío Hurtado García Universidad Técnica de Cotopaxi Extensión La Mana – Ecuador https://orcid.org/0000-0002-5951-7341
Carmen Isabel Ulloa Méndez Universidad Técnica de Cotopaxi Extensión La Mana – Ecuador https://orcid.org/0000-0001-9138-887X

DOI:

https://doi.org/10.59169/pentaciencias.v6i6.1254

Keywords:

IAS 41; biological assets; pork production

Abstract

Pig production in La Maná canton is vital both economically and socially, providing essential food and benefiting from competitive advantages such as its location, favorable soil, and low production costs. The industry seeks to produce quality meat to meet national demand at affordable prices, improving techniques and economic aspects to compete effectively. This study applies International Accounting Standard 41 (IAS 41) to the costing of the pig production process in La Maná, through a descriptive and analytical study conducted in 2023. Using real data and validated surveys, production costs were evaluated in small producers from Pucayacu, Guasaganda, and Esperanza, focusing on breeds such as Landrace x Pietrain, Landrace x Duroc, and Landrace x Criollo. Key costs of feeding, veterinary care, labor, and other operating expenses were identified. The data were analyzed using Excel, ensuring accuracy and consistency. The application of IAS 41 allows for the measurement and recognition of biological assets at fair value less costs to sell, ensuring transparency and comparability in financial reports. The analysis showed that the operating cash result was $3,601.20, and the net accounting result, including fair value, was $6,352.40, highlighting the importance of effectively managing costs and recognizing changes in fair value to maximize financial performance. The implementation of IAS 41 in La Maná not only improves accounting accuracy but also provides a solid basis for strategic decision-making, recommending rigorous cost management and the adoption of advanced technologies for tracking pig production.

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