Los Costos Indirectos De Fabricación Reales No Se Cargan Directamente A Las Ordenes De Trabajo; Por El Contrario, Se Utiliza Una Tasa Predeterminada Para La Aplicación De Los Costos Indirectos De Fabricación.

Floriculture sector
The strategically geographic position of Colombia compared with other countries, make’s easier the production of agricultural elements inside the national territory, in thisparticular case the floriculture sector, is one of the most economical influence for GPD (Gross Domestic Product).
The biggest quantity of Colombian flower production basically is destined to theexportation, this aspect creates some advantages because Colombia is one of the most important countries in this kind of product, but at the same time the flower production creates some disadvantages becausehas a biggest international market.
The most important disadvantages of the floriculture sector are: the big number of constraints by European market in the social and environmental circles.Colombia has to satisfy some specific rules imposed by those countries to contribute with the environmental situation. The source of this kind of walls was the negative impact on the utilization of chemicalcomponents that affected the environment.
The other negative disadvantage is the low use of the technology in the field of the flower cultivation and the low level of research in the elaboration ofnew and innovative products, this creates more disadvantages and other countries with big flower exportation invest a big part of the budget to improve and develop this area. Other problem is theflower maintenance, the high cost of the commercialization and the shipping, because the special environment and conditions are the things that makes more expensive at the moment of transportation.
Someenvironmental problems such the weather conditions, that can damage the production and are impossible to control, for example pests and diseases are equal to lose in floriculture market, we cannotignore the economical problems and the revaluation of the Colombian peso that generates dramatic losses at the moment of the commercialization with a different currency or other countries.
However, in...