CONSOLIDATION OF A COST INFORMATION SYSTEM FOR DECISION-MAKING IN THE LIVESTOCK SECTOR

The aim is to consolidate a cost information system to support decision-making in the livestock sector. From the theoretical-documentary perspective, specialized documents supporting the studied variable were discussed; this allowed the design of a questionnaire-type information collection instrument. To determine the sample, stratified random sampling with proportional affixation was assumed, consisting of 36 production units with specific characteristics and grouped by strata in the different parishes that make up the municipality of Valmore Rodríguez. There is an incipient management at the administrative level in the units studied, even more from the accounting and cost perspective, the absence of accounting records limits the availability of accurate information on processes and costs. These findings lead to a proposal for cost consolidation from the integral perspective of its processes, this proposal integrates the primary stages of the agro-productive chain that prevails from the informality of its structures in this region. It is concluded that a culture of enterprises must be created in these small and medium-sized production units so that they can grow, be productive, profitable and competitive, even in the midst of the crisis that the country is experiencing, from the formality of its management.