Real costs in the food sector: a systematic approach to the applied methodologies
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Abstract
The problem of real costs in the food sector lies in the lack of a systematic approach and consistent methodologies to evaluate and manage the costs associated with the production, distribution and marketing of food. The general thrust of the research was to explore different assessments of actual cost accounting and highlight the current level of overlap and differences between existing purpose frameworks. The research is structured around a systematic approach that ranges from the identification and classification of the various types of costs to the evaluation of their impact on the food value chain. Methodologies applied in cost determination will be explored, highlighting best practices and providing recommendations for efficient implementation. The choice of the qualitative approach in the research is justified by the need to deeply understand the complexities and nuances associated with costs in this sector. The study sample consisted of a total of 43 scientific articles from various sources. The results showed that a number of more fundamental differences between real cost accounting methodologies relate to value options integral to the structure of the frameworks, particularly direct and indirect effects, welfare dimensions and aggregation. Finally, it is concluded that the adoption of real cost accounting is still limited by the maturity of its methods. At the same time, it develops in too many directions for the results to be comparable between different analyses.
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Nallely Fernanda Tapia-Guato, Universidad Técnica de Cotopaxi - Ecuador
ttps://orcid.org/0009-0006-0439-6956
Nallely Fernanda Tapia Guato, student of the Bachelor's Degree in Accounting and Auditing. I did my Pre-Professional Internship at the Company Chiquita Banana Ecuador Cbbrands S.A. Training in the Internal Revenue Service (SRÍ) and the NAF. I actively participated in the UTC La Maná International Scientific Research Congress and the Scientific and Academic Conferences. B1 Foreign Language Certification.
Freddy Rolando Pilaguano-Patango, Universidad Técnica de Cotopaxi - Ecuador
https://orcid.org/0009-0000-3441-9967
Freddy Rolando Pilaguano Patango, student of the Accounting and Auditing career, carried out pre-professional practices at the Western Savings and Credit Cooperative, at the Manguilita 1 Banana Company and at the Adrián Imela Ltda. Importadora Shopping Center, in the customer service area. to the client, Training in the Internal Revenue Service, participation in Accounting congresses and Research congress, Accounting and Auditing Conferences in the Productive, Commercial, Financial, Agricultural and Innovation Sector, B1 Language Certificate.
Ketty del Rocío Hurtado-García , Universidad Técnica de Cotopaxi - Ecuador
https://orcid.org/0000-0002-5951-7341
Master in Accounting and Auditing, Certified Public Accountant, Professor of the Bachelor's Degree in Accounting and Auditing at the Technical University of Cotopaxi, currently a PhD student in Accounting Sciences at the University of Los Andes. The line of research related to the accounting area is Administration and Economics for Human and Social Development.
Carmen Isabel Ulloa-Méndez, Universidad Técnica de Cotopaxi - Ecuador
https://orcid.org/0000-0001-9138-887X
Accounting and Auditing Engineer, Economist with a major in Business Management, Master's Degree in Accounting and Auditing, Higher Diploma in Taxation, Doctor in Economic Sciences.
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