Biodiversidad y contabilidad: Metodología composicional en el análisis contable del sector apícola
[EN] The decline of pollinators affects biodiversity and food security, and preserving the beekeeping industry derives from the European Commission new deal for pollinators, 2023 . The health of bees conditions the financial health of said industry and we present its diagnosis from 2016 to 2021 to h...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2025 |
| País: | España |
| Institución: | Universitat Politècnica de València (UPV) |
| Repositorio: | RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia |
| Idioma: | español |
| OAI Identifier: | oai:riunet.upv.es:10251/221925 |
| Acceso en línea: | https://riunet.upv.es/handle/10251/221925 |
| Access Level: | acceso abierto |
| Palabra clave: | Compositional data analysis (CoDa) Financial statement analysis Apiculture Biodiversity Financial ratios Análisis de datos composicionales (CoDa) Análisis de estados financieros Apicultura Biodiversidad Ratios financieras |
| Sumario: | [EN] The decline of pollinators affects biodiversity and food security, and preserving the beekeeping industry derives from the European Commission new deal for pollinators, 2023 . The health of bees conditions the financial health of said industry and we present its diagnosis from 2016 to 2021 to help make appropriate managerial decisions. We use compositional data analysis due to its advantages in the analysis of accounting statements, with geometric ratio means and cluster analysis to identify the groups of threatened companies. Negative margins are the main threat, although we find two clusters with positive figures. |
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