Elaboración de presupuesto por actividad para el proceso de producción de maíz de los pequeños, medianos y grandes productores en el sector de Celica, Pindal y Zapotillo, período 2021.

This Curricular Integration Work called ELABORATION OF BUDGET BY ACTIVITY FOR THE CORN PRODUCTION PROCESS OF SMALL, MEDIUM AND LARGE PRODUCERS IN THE SECTOR OF CELICA, PINDAL AND ZAPOTILLO, PERIOD 2021, has been developed according to the Academic Regulations of the National University of Loja, as a requirement to obtain the degree and title of Bachelor in Accounting and Auditing, which allows the fulfillment of the objectives set by the execution of the work. The Curricular Integration Work gave us as a result of the knowledge of the phases of cultivation and storage of hard corn for which a field visit was made to the cantons of Zapotillo, Celica and Pindal in which a survey was applied to demonstrate the production process where it was established and made known value chain which has three centers of activity such as: Sowing with its activities of certified seed selection, clearing of bush, weed burning, planting and herbicide application, an activity that represents a higher cost due to the labor contract per day; Next we have the Cultural Labors with the activities of purchase and application of fertilization, fungicides, insecticides and herbicides, activity that is carried out with the community help of the producers, thus reducing production costs in terms of labor, and then we have the Harvest, which are the activities of harvesting, piling, piling, threshing, shelling, and harvesting, which are the activities that are carried out with the community help of the producers, The harvest is the activities of collecting, piling, shelling with the use of machinery, bagging and storage, which is treated with chemical inputs against moths and other insects so that the production has a longer conservation time of corn and then sell it to the cities of Cuenca, Ambato and Canton Balsas. After the analysis of the production process, it became evident that the producers still have the habit of performing actions in a traditional way, affecting their economy since they have an over indebtedness by repeating several times the same processes, bringing no benefit; instead, the planned process was proposed to them, resulting in lower costs and higher yields in the production of quintals of corn. Similarly, it was determined that producers make loans to third parties with a very high interest rate, which means that all the profit from production is used to pay the amount requested plus interest; it was recommended that if it is necessary to obtain economic resources, they should make their loans with financial institutions in order to lower the costs in the payment of interest and thus obtain a higher profit.

• Autor principal: Cabrera Barreto, Carla Daniela (author)
• Formato: bachelorThesis
• Lenguaje: spa
• Publicado: 2022
• Materias: <MAIZ>; <RENTABILIDAD>; <RECURSOS FINANCIERON>; <CADENA DE VALOR>
• Acceso en línea: https://dspace.unl.edu.ec/jspui/handle/123456789/25766