Los activos biológicos en la estructura contable y financiera en las PYMES del sector agrícola ecuatoriano

The study of biological assets in the accounting and financial structure in the SMEs of the Ecuadorian agricultural sector was developed from a field approach where it shows the results obtained from the collection of information from the poultry companies of Bucay Canton, regarding to its administr...

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Detalles Bibliográficos
Autor: Celi Jaya, Teresa Janeth
Tipo de recurso: tesis de maestría
Estado:Versión publicada
Fecha de publicación:2019
País:Ecuador
Institución:Universidad Laica Vicente Rocafuerte
Repositorio:Repositorio Universidad Laica Vicente Rocafuerte
Idioma:español
OAI Identifier:oai:localhost:44000/2980
Acceso en línea:http://repositorio.ulvr.edu.ec/handle/44000/2980
Access Level:acceso abierto
Palabra clave:Ave de corral
Estructura administrativa
Desarrollo agrícola
Contabilidad
Descripción
Sumario:The study of biological assets in the accounting and financial structure in the SMEs of the Ecuadorian agricultural sector was developed from a field approach where it shows the results obtained from the collection of information from the poultry companies of Bucay Canton, regarding to its administrative, financial - accounting and operational structure using field research to the total of the sample, through the instruments of the survey, the interview and the analysis of financial status model through work papers. This research investigated the need for these companies to establish and consolidate their aforementioned structures in order to improve productive management, in order to move towards business development. For the investigation it was necessary to determine the main theoretical bases on the productive process, the infrastructure and the inputs and main materials that are used within the aviculture…....