Analysis of Accounting Procedures in Broiler Farms in A Production Process and Their Usefulness in Decision Making

Abstract

Most poultry companies find it difficult to record and control the activities they carry out and how they use and allocate their resources; therefore, it is necessary to know about the accounting procedures that should be established to record economic activities in broiler farms. Based on the above, this study aimed to describe and analyze the accounting procedures in farms dedicated to raising broilers in a productive process and their usefulness in decision making. The research approach was descriptive, the design non-experimental and cross-sectional, while the method was inductive. The population consisted of 112 farms dedicated to raising broilers, related to the Chimú Agropecuaria S.A. Group, located in the La Libertad Region; as for the sample, the statistical method of simple random sampling was applied, obtaining an optimal sample of 42 farms. In the results of the investigation, it was observed that, although it is true that the farms dedicated to the breeding of broilers register the economic activities carried out, this is not done in an adequate way; since these companies do not establish accounting methods and procedures that allow the analysis and comparison of each one of the productive processes that occur during the year, which prevents the identification of the aspects of the process that are efficient and the knowledge of the return on the capital invested in them. It was concluded that it is necessary to establish a clear distinction between the forms used for administrative control and those used for accounting control, since this will allow better organizational decisions to be made, in order to increase profitability and productivity, guaranteeing the success of the company.