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Desafío Contable Agropecuario

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Desafío Contable Agropecuario

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About this activity

Cinco acertijos verdaderos y cinco falsos sobre contabilidad en agroindustria.

Created by

David andres Suárez orellana
David andres Suárez orellana
Bolivia

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Desafío Contable Agropecuario
 

Desafío Contable AgropecuarioOnline version

Cinco acertijos verdaderos y cinco falsos sobre contabilidad en agroindustria.

by David andres Suárez orellana
1

En Agro Innova Bolivia S.A. existen centros de costo principales por producto: Quinua, Cacao y Miel.

2

El punto de equilibrio permite conocer el volumen mínimo de ventas para cubrir los costos totales.

3

El punto de equilibrio se calcula únicamente en unidades, y no se puede expresar en valor de ventas.

4

Las cuentas por pagar a proveedores se clasifican dentro de Pasivo No Corriente.

5

El Balance de Apertura se elabora usando la ecuación activa = pasivo + patrimonio, clasificando activos como corrientes y no corrientes.

6

Los costos de producción se calculan considerando materia prima directa, mano de obra directa y costos indirectos de producción.

7

El sistema contable para Agro Innova Bolivia S.A. no requiere registro de movimientos en el libro mayor.

8

Los costos fijos varían directamente con el nivel de producción.

9

Los inventarios en el sector agropecuario incluyen materias primas, productos terminados y activos biológicos.

10

El método de costeo recomendado para miel es costeo por procesos, sin utilizar costeo por lotes para este producto.

 
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