Biodiversidad y contabilidad: Metodología composicional en el análisis contable del sector apícola
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 202...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2025 |
| País: | España |
| Institución: | Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya) |
| Repositorio: | Recercat. Dipósit de la Recerca de Catalunya |
| OAI Identifier: | oai:recercat.cat:10256/26957 |
| Acceso en línea: | http://hdl.handle.net/10256/26957 |
| Access Level: | acceso abierto |
| Palabra clave: | Estats financers Apicultura Biodiversitat Anàlisi de ratios Anàlisi de conglomerats Financial statements Bee culture Biodiversity Ratio analysis Cluster analysis |
| Sumario: | 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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