Design of a costing system for a Swine Genetic Center. Cost Accounting is an information system that classifies, allocates, accumulates and controls costs

      Аннотация: In studies carried out in several Swine Genetic Centers, through the diagnosis made, that do not use a Cost System that allows the entity to adequately cost the swine production. The general objective of this research is to design a cost system for swine production. All this is due to the need to determine the costs of each category of this type of animal, assessing the economic and financial feasibility of the proposal designed and the results obtained with its application. The cost of feed consumption by mass variation, the calculation of medicines and other cost elements involved in the production process are obtained. The evaluation of the total cost by cost elements is carried out, which resulted in the fact that the category with the highest cost is the piglets and piglets that are sold as genetic animals. Different methods and techniques have been used for the development of this evaluation, among which we can mention: interviews, direct observation and financial techniques, thus arriving at conclusions and recommendations of interest for the administration in terms of cost management.

Ключевые слова: swine production, Cost, mass variation, process