Costos De Productos Agrícolas: Una Mirada Contable desde Guatemala Lesson Plan PDF

# Costos de Productos Agrícolas: Una Mirada Contable desde Guatemala This document is a lesson plan designed for accounting students who are beginning their study of agricultural costs in Guatemala. This class will focus on the conceptualization of agricultural costs, the applicable technological...

# Costos de Productos Agrícolas: Una Mirada Contable desde Guatemala This document is a lesson plan designed for accounting students who are beginning their study of agricultural costs in Guatemala. This class will focus on the conceptualization of agricultural costs, the applicable technological levels, the elements of direct costing, the development of a specific income statement for agricultural products, and the analysis of profitability indicators. Through a problem-based learning methodology, students will explore the cost of a real agricultural product, which will allow them to apply theoretical concepts to real-world situations. ## The lesson plan has the following structure: **Topic:** Agricultural Costs **Instructor:** Rosalinda Padilla **Level:** Higher Education **Area of knowledge:** Economics, Administration, & Accounting **Discipline:** Public Accounting **Age:** 17 and older **Duration:** 2 class sessions of 2 hours each **DEI:** The lesson plan includes recommendations for diversity, inclusion, and gender. It was published on October 23rd, 2024. ## Objectives - Understand the conceptualization of agricultural costs and their importance in public accounting. - Identify and apply the technological levels required in agricultural production. - Breakdown the elements of direct costing for agricultural products. - Develop an income statement specific for agricultural products. - Analyze and understand the profitability indicators in the agricultural context. - Develop teamwork, research, and oral presentation skills. ## Requirements - Basic knowledge of accounting and administration. - Completion of introductory courses in agricultural economics. - Ability to work in groups and present in public. - Access to the internet for research. ## Resources - The School of Agronomy at San Carlos University of Guatemala - Articles on agricultural costs - _Financial Accounting_ by Walter T. Harrison Jr. (book) - Readings on profitability indicators in agricultural production, available on academic websites. - Materials from the Office of Agricultural Planning in Guatemala - Database on agricultural products in Guatemala from the Ministry of Agriculture, Livestock and Food. ## Activities ### Session 1: Introduction and Conceptualization of Agricultural Costs (2 hours) - An introduction to the concept of agricultural costs will be presented. - Students will work in small groups to analyze different types of agricultural products in their municipality, including prices, technology, and costs. - The groups will discuss the product they will use for their research. Students can choose a different product at this time. - The concept of technological levels in agricultural production will be explored and the ways in which these levels impact costs. - Students will research two examples of agricultural technologies and present the impact these technologies have on the reduction or increase in costs. - Students will research the elements of direct costing related to their chosen agricultural product. They will then prepare a short presentation to share their findings in the following session. ### Session 2: Costing and Profitability Analysis (2 hours) - Students will begin the session by presenting the elements of direct costing they found related to their chosen product. - The instructor will facilitate a discussion of the findings and highlight best practices. - Students will work in groups to create a statement of results for their product. - Students will calculate profitability indicators for the chosen product. - Students will present their conclusions about the economic viability of the product, the impact of costs, and the technologies used in the production process. - A group discussion will be held. Students will share what they have learned about the interaction of costs, technology, and profitability in agriculture. - Students will receive feedback on how to improve the costing process in the future. ## Evaluation | Criteria | Excellent | Outstanding | Acceptable | Poor | |---|---|---|---|---| | Participation in group discussions | Actively participates with relevant ideas and encourages discussion. | Participates and contributes with ideas, but less consistently. | Minimal participation, few contributions to discussion. | Does not participate in group discussions. | | Quality of research | Thorough, with reliable sources and accurate data. | Adequate, but with some inaccuracies in data. | Basic research lacking in depth of content. | No evidence of research. | | Presentation of the income statement | Excellent presentation, clear, complete, and includes all elements. | Excellent presentation, but with minor errors. | Income statement incomplete or with significant inaccuracies. | Does not present an income statement or it is irrelevant. | | Application of profitability indicators | Calculates and explains the indicators clearly, relating them to costs. | Calculates indicators, but the explanation contains some omissions. | Indicators calculated with errors that affect their interpretation. | No profitability analysis. | | Collaboration within the group | Outstanding group collaboration and support for teammates. | Collaborates effectively, but with less initiative. | Limited collaboration, often not actively participating | Does not collaborate with the group. | ## Recommendations for Future Learning ### Development of Cognitive Competencies - **Critical Thinking:** Encourage in-class discussions about why certain technologies impact costs differently. Students should be encouraged to support their opinions with evidence. - **Problem Solving:** Pose case studies in which students must calculate costs and suggest improvements in agricultural production. This should encourage students to identify problems and find solutions. - **Creativity:** Encourage groups to find innovative ways to reduce costs or improve profitability. Encourage innovative thinking. ### Development of Interpersonal Competencies - **Collaboration:** Facilitate group work that reinforces collaborative learning. For example, have students take on roles like leader, facilitator, or presenter to ensure all group members participate. - **Communication:** Encourage practice with oral presentations. Provide constructive feedback to help students improve their presentation skills. - **Socioemotional Awareness:** Include activities designed to strengthen empathy between students. Encourage an understanding of the challenges faced by farmers. ### Development of Intrapersonal Skills - **Responsibility:** Students should take responsibility for their learning by preparing for research and presentations and meeting established deadlines. - **Curiosity:** Encourage students to ask questions during class to challenge their understanding of agricultural costs. - **Initiative:** Recognize students who offer unique ideas or strategies during discussions and presentations. ### Development of Extrapersonal Skills - **Environmental Management:** Include an analysis of how certain agricultural practices impact the environment. Encourage students to find sustainable solutions. - **Global Citizenship:** Invite experts or farmers from other communities and countries to discuss how agricultural costs vary around the world. - **Empathy and Kindness:** Organize a community service project related to agriculture, where students can collaborate with local farmers. ## Recommendations for Integrating TIC-IA ### Recommendations for Session 1: Introduction and Conceptualization of Agricultural Costs - **Substitution:** Use digital presentations (such as Google Slides or PowerPoint) instead of handouts or printed documents to share information about agricultural costs and technological levels. - **Augmentation:** Use online survey tools (such as Kahoot or Mentimeter) to collect student opinions about the importance of agricultural costs and conduct an interactive poll. - **Modification:** Use collaborative applications where students can work together in real-time to share documents and collect data about agricultural products. For example, Google Docs. - **Redefinition:** Conduct a data analysis using artificial intelligence to generate predictions about agricultural production costs at the end of the session. Use platforms like Tableau or Google Data Studio to display data. ### Recommendations for Session 2: Costing and Profitability Analysis - **Substitution:** Use spreadsheet software (such as Google Sheets) so that students can create an income statement instead of doing it on paper. - **Augmentation:** Provide access to digital resources, such as Khan Academy videos, that provide tutorials about direct costing and income statements. - **Modification:** Introduce a cost simulation program that allows students to experiment with different variables (price, technology, costs) and see the results in real-time. Tools such as Simul8 or AnyLogic can be useful. - **Redefinition:** Organize a “pitch” presentation where each group can use video and interactive graphics (such as Prezi) to present costs and profitability. Use AI and data analysis tools to forecast the viability of new agricultural products. ## Final Reflection These recommendations will enrich learning experiences, foster digital skills, and allow students to explore how innovation can be applied in agriculture. ## DEI Recommendations ### Diversity - Create heterogeneous groups. - Ensure that discussions include a mix of skills, cultural backgrounds, and experiences. - Ensure groups are diverse and respect each other. - Include diverse examples. When discussing agricultural products, make sure examples represent the cultural diversity of Guatemala. - Develop accessible materials. Use different languages and formats so all students can access resources. - Value students' experiences. Before starting research, have students share personal experiences about agriculture. ### Gender Equity - Promote equitable participation. Make sure that all students have the opportunity to contribute to discussions. Consider using a rotation system to ensure everyone has the chance to speak. - Include equitable representation in examples. Provide examples of women and men who are leaders in agriculture to inspire students. - Use case studies that highlight the challenges women and men experience in agriculture and the best practices for overcoming these challenges. - Create a safe learning environment. Ensure that all students feel comfortable participating. Avoid comments or actions that could be considered disrespectful or discriminatory. ### Inclusion - Adapt activities. Modify research and presentation assignments to make them accessible to students with disabilities. - Use assistive technology. Provide tools like text-to-speech software and visual aids for students with accessibility issues. - Collaborate with specialists. Work with specialists in special education to address student's needs. - Review and revise. Regularly assess the progress of students and the experience of groups to ensure inclusivity. Make adjustments as needed. *** **Note:** This lesson plan was created by IDEA edutekLab, using OpenAI and Anthropic models. It can be edited by edutekLab users. This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 License.