Evaluación de gestión en el proceso de producción de maíz a los grandes productores de Celica, Pindal y Zapotillo. Período 2021.

The research work entitled “MANAGEMENT EVALUATION IN THE PROCESS OF PRODUCTION OF HARD CORN TO THE GREAT PRODUCERS OF CELICA, PINDAL AND ZAPOTILLO. PERIODO 2021.”, has been developed in accordance with the Academic Regime Regulations of the National University of Loja, as a requirement to opt for the degree and title of Accounting and Auditing Engineer, Public Accountant-Auditor, the same that will serve as a contribution for large producers to make the best decisions and corrective measures to improve their agricultural production, maximizing economic benefits. The purpose of the management evaluation was to comply with the objectives, which allowed establishing a contrast between controls and indicators, becoming complementary in the production process of hard corn, for this purpose, research instruments were applied where the information could be collected necessary information, knowing precisely the activities carried out by the producers to determine the value chain, establishing themselves in 3 activity centers, each with their respective denomination: planting, cultural work and harvest, with their respective activities, both main such as support or auxiliary ones, likewise the costs incurred in the process from sowing to harvest were obtained, reaching the point of selecting and determining the types of controls where the keys stand out, according to the importance of each one of the activities were evaluated and the level of risk was identified, embodied in a risk matrix s which contrasts according to the three types of control, and for this as an improvement proposal, a schedule of activities was established considering the key activities and controls. Thus, the data obtained made it possible to determine and apply economy, efficiency, effectiveness and ecological indicators, the last one was developed through a matrix of environmental impacts that helped to identify positive and negative impacts; With the results of controls and indicators, a relationship was established, mainly highlighting their similarities, differences, application and the contribution of each one of them, concluding that they are complementary and important in the production process since they help decision-making and are focused in meeting goals and objectives efficiently and effectively. Once the management evaluation of the large producers of the three aforementioned cantons was completed, it was determined that the farmer has to execute the activities established as key controls for each center of activity, and develop the activities efficiently and effectively in order to obtain a successful production.

• 第一著者: González Becerra, Lizbeth Karina (author)
• フォーマット: bachelorThesis
• 言語: spa
• 出版事項: 2023
• 主題: <CONTABILIDAD Y AUDITORIA>; <MAIZ>; <CELICA>; <ZAPOTILLO>
• オンライン･アクセス: https://dspace.unl.edu.ec/jspui/handle/123456789/27016