IMPLEMENTACIÓN DE LA CONTABILIDAD EN LA AVÍCOLA AGROINDUSTRIAL “HACIENDA SAN GABRIEL” DE LA PARROQUIA YANGANA DEL CANTÓN LOJA. PERÍODO DEL 01 DE SEPTIEMBRE AL 31 DE DICIEMBRE DEL 2017

The thesis entitled "IMPLEMENTATION OF ACCOUNTING IN THE AGROINDUSTRIAL POULTRY" HACIENDA SAN GABRIEL "OF THE PARISH YANGANA DEL CANTÓN LOJA. PERIOD FROM SEPTEMBER 01 TO DECEMBER 31, 2017 ", allowed to put into practice the knowledge acquired during the years of study in the Accounting and Audit, fulfilling the prerequisite to choose the degree of Accounting and Audit Engineer, Accountant - Auditor Public. With the implementation of accounting in the Avicola Agroindustrial "Hacienda San Gabriel", compliance with the objectives was achieved which allows the owner to obtain accounting knowledge, tax, as well as the unit cost and total production in an accounting period. It began with the preparation of the Plan and Accounts Manual designed according to the economic activity carried out in the company, the initial inventory to determine the assets, rights and obligations, the auxiliary formats that were used in the accounting process were developed, collecting the documentation and recording the transactions in the daily book, then the general ledger to know the balance of each one of the accounts that passed to the Balance of Verification, in the Worksheet the different adjustments were made that served as the base for the elaboration of the Financial Statements of the economic period. 5 In addition, the total and unit cost of poultry production was determined through the accumulation of cost elements and recorded in the cost sheet, which facilitated the elaboration of the state of cost of product sold values that were socialized with the owner in order to publicize the economic and accounting situation of the farm. When carrying out the titling work it was evident that the economic activity developed is profitable since it obtained an income of $ 155,771.89 a cost of poultry production of $ 123,303.33 which shows a profit margin of 20.67% decreasing expenses which represents a considerable value at the end of the accounting period. As a relevant conclusion, the owner must implement the proposed Accounting in order to maintain control in the management of the three cost elements such as materials and supplies, labor and poultry exploitation costs, thus avoiding wastage and lost time, in addition to get to obtain real and timely information for future decision making.

• Hlavní autor: Salazar Jiménez, Luis Alberto (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2018
• Témata: CONTABILIDAD; IMPLANTACIÓN DE CONTABILIDAD; AVÍCOLA
• On-line přístup: http://dspace.unl.edu.ec/jspui/handle/123456789/21395