Resumen

PIROVANO CABRERA, Giovanni. Design of a cost accounting systemfor thefarm Yanapanakuna. Perspectivas [online]. 2014, n.34, pp.113-158. ISSN 1994-3733.

The present investigation work pretends to give a solution to Yanapanakuna's problem, which financial and economic situation is not clear due the current method of registration of its operations based on an income less expense, through the design of a cost accounting system. Through the consult of bibliography, interviews and analysis of the current procedures of the estate, the conformation of the cost accounting system will take shape so that it adapts to the specific needs of Yanapanakuna and stays in conformity with the accounting rules, the NIIF and the generally accepted accounting principles.

Palabras clave : accounting system; income; expense; cost.