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The present research project was carried out in the Agropecuaria Agro Areo Company
located in Cantn Quevedo and deals with the relation of the accounting information on costs
and budgets with the internal control procedures in the production of Bananas of the period
2017. The company is recognized for the crops of: short cycle, banana, African palm, aerial
service of agricultural fumigation and oil palm refinery, in this research we refer to the
framework of a single product that is this case is the banana in this production have adequate
plans nutritional, that together with packaging materials of long durability, guarantee a high
quality harvest, obtaining as a result a Premium export box. The objectives of the following
project are: Identify the elements of production that guarantee the accounting information for
the internal control procedures, elaborate budgets that allow to optimize the elements of the
cost for the decision making, evaluate the internal control procedures to measure the level of
trust. The types of research used are: applied research, documentary, field research, the
identification of components, subcomponents and functions to determine costs, budgets and
how internal control is carried out. For this, procedures, surveys, interviews, analysis are used
direct, bibliography and web pages.