Valuation of products made in the beekeeping industry, in Santa Fe, Argentina republic

Abstract

Beekeeping, which etymologically means the art of raising bees, has itsfoundation in the knowledge and understanding of the bee that howeverremain wild, must develop a management and control. The literature onbeekeeping is quite scarce in our discipline, so it is important to contributeto the growing interest in our country is waking activity. However the progressof the issue not be to the growing interest in our country. However theprogress of the issue must not to be Ignored, the reality of most of the smallfields, at least for now, make impossible the application of a great technology.For this reason the figure of a management accounting, is enlarged toallow an improvement of the quality of the information to achieve coherentdecisions. The case presented, allows to observe the behavior of costs, takingthe variables from the harvesting or extraction of products. It is importantto note that interrelations between physical and monetary magnitudes, willlead us to the return on the invested capital, and productivity through lotof beehives, as measures of efficiency in the use of factors of production. Thetheme has worked as joint costs, to determine with clarity the value of honeylike a main product honey, sick values of each of the by-products.