Metodologías óptimas de contabilidad de costos para empresas ganaderas tropicales
DOI:
https://doi.org/10.24054/cyta.v10i2.4253Palabras clave:
evaluación financiera, sistemas productivos, medición contable, sostenibilidad, análisis económicoResumen
Este artículo analiza las limitaciones de la contabilidad de caja y de la medición a valor razonable exigida por la NIC 41 en empresas ganaderas tropicales, y propone un marco alternativo de contabilidad gerencial basado en el principio de devengo. La metodología se sustentó en una revisión analítica y comparativa de normas internacionales de información financiera, la sistematización de literatura reciente sobre valoración de activos biológicos y un análisis conceptual del ciclo productivo bovino tropical, integrando criterios de clasificación, asignación y capitalización de costos. Los resultados muestran que el valor razonable puede generar alta volatilidad contable cuando no existen mercados activos confiables, mientras que la contabilidad de caja distorsiona la rentabilidad al desalinear costos e ingresos en ciclos biológicos prolongados. Se evidencia además que el costeo por etapas fisiológicas, la capitalización de costos y la incorporación de costos de oportunidad permiten producir métricas más estables y útiles para la gestión interna. La discusión argumenta que rasgos estructurales del trópico como ciclos largos, heterogeneidad productiva, informalidad de mercados y riesgos ambientales debilitan la aplicabilidad metodológica estricta de la NIC 41; por ello, incorporar el costo económico total y el Costo de Producción Ajustado al Riesgo (CPAR) mejora la evaluación de la sostenibilidad financiera y ambiental. En conclusión, se recomienda adoptar sistemas basados en devengo, fortalecer la trazabilidad de costos y emplear metodologías de valoración alternativas cuando el valor razonable no sea fiable.
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Derechos de autor 2025 Gerardo Mendoza Delgado
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.
