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This research article has the general objective of determining the use of the International Accounting Standard N ° 2 inventories and the International Accounting Standard N ° 41 Agriculture in the determination of the cost of production in the agricultural companies of Casma in 2018, it is of a quantitative approach and descriptive level. As a study scenario, the agricultural companies of Casma have been considered, of which thirty-two agricultural companies have been selected, to whom a questionnaire will be applied to identify how to specify the cost of production of agricultural products, in addition, identifying whether or not international accounting standards apply No. 2 Inventories and No. 41 Agriculture. The result obtained was that the use of standard N ° 2 Inventories is required to determine the initial cost of planting and the cost of production of the agricultural product after harvest until sale, and the use of the International Accounting Standard No. 41 Agriculture when the producing plant (biological asset) begins to have its agricultural products that benefit agricultural companies until before harvest.

Costo de producción en empresas agrícolas de Casma fundamentado en Normas Internacionales de Contabilidad