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

Abstract

Beekeeping, which etymologically means the art of raising bees, has its

foundation in the knowledge and understanding of the bee that however

remain wild, must develop a management and control. The literature on

beekeeping is quite scarce in our discipline, so it is important to contribute

to the growing interest in our country is waking activity. However the progress

of the issue not be to the growing interest in our country. However the

progress of the issue must not to be Ignored, the reality of most of the small

fields, at least for now, make impossible the application of a great technology.

For this reason the figure of a management accounting, is enlarged to

allow an improvement of the quality of the information to achieve coherent

decisions. The case presented, allows to observe the behavior of costs, taking

the variables from the harvesting or extraction of products. It is important

to note that interrelations between physical and monetary magnitudes, will

lead us to the return on the invested capital, and productivity through lot

of beehives, as measures of efficiency in the use of factors of production. The

theme has worked as joint costs, to determine with clarity the value of honey

like a main product honey, sick values of each of the by-products.