Organización contable agraria aplicada a los grandes productores de maíz de los cantones Celica, Pindal y Zapotillo, período productivo 2021 – 2022

The present research work, entitled "ORGANIZACIÓN CONTABLE AGRICOLA APLICADA A LOS GRANDES PRODUCTORES DE MAÍZ DE LOS CANTONES CELICA, PINDAL Y ZAPOTILLO, PERÍODO PRODUCTIVO 2021 - 2022", is framed within the parameters established by the Academic Regime Regulations in force in the National University of Loja, before to obtaining the professional degree of Accounting and Auditing; In the same way, it is oriented to organize the accounting and establish the production cost of the three large corn producers in the Celica, Pindal, and Zapotillo cantons in the 2021-2022 productive period. In order to carry out this objective, a survey was conducted, the results of which allowed the identification of the large corn producers in the Celica, Pindal, and Zapotillo cantons, from whose group, after dialogue, a producer was selected for each canton, from whom information was collected. which allowed the design of a plan and manual of accounts according to the needs, nature, and scope of the productive activity, to facilitate the identification, registration, and accounting of all operational activities involved in the corn production process; In the same way, inventories were carried out through physical verification of values, rights, assets and obligations, and therefore the patrimony of each producer, which served as the basis for preparing the initial situation statement and therefore the beginning of the accounting process through the use of auxiliary records, whose consolidated information was incorporated into the main accounting records, a process that ends considering that all harvested production was sold, the results of which are reflected in the Statement of Economic Situation with a profit of $35,468.79 in Celica; while in Zapotillo a loss of $915.70 due to the fact that the crop did not grow, nor did its productivity have the expected results due to the prolonged summer in the area, mainly in the Paletillas parish; Similarly, the Statement of Financial Position reflects assets of $303,701.90 and equity of $289,190.31 in the producer of the Celica canton; while for the producer of Pindal an asset of $450,093.06 and a patrimony of $438,322.86; while for the Zapotillo producer an asset of $198,588.09 and an equity of $183,888.09. The total cost of corn production was recorded according to the phases of the phenological process from the clearing of the forest to the shelling, resulting in the total cost of production in Zapotillo of $32,738.90 for the 25 cultivated hectares, a cost per hectare of $1,309.56 harvesting an average of 70 quintals per hectare, obtaining a unit cost of $18.67 per quintal; while the cultivation of the producer Luis Sarango in Pindal resulted in a total cost of $36,646.70 for 20 hectares, a cost per hectare of $1,832.34 harvesting an average of 116 quintals per hectare, obtaining a unit cost of $15.69 for each hundredweight; and in the case of Mr. Torres in Celica, the total cost was $38,187.35 for 25 hectares, a cost per hectare of $1,527.49, harvesting an average of 142 quintals per hectare, obtaining a unit cost of $10, 73 for each quintal. 5 The profitability indicators applied to the corn production results show that both the production of the Celica and Pindal cantons is profitable; however, the production of Celica is much greater than that of Pindal, since its production was 142 quintals per hectare at an equivalent cost of $10.73 per quintal, production that was sold at $20.00 per quintal, therefore that Mr. Torres from the Celica canton had a gross margin of 41.56%, a net margin of 35.57%, as well as a significant return on equity and assets of 12.26% and 11.68% respectively and an EVA of $17,550.35; while Mr. Sarango from the Pindal canton obtains a lower profitability because the production was 116 quintals per hectare at an equivalent cost of $15.69 each quintal, production that was sold at $20.00 each quintal, obtaining a margin gross of 23.54%, a net margin of 17.26%, as well as an acceptable return on equity and assets of 8.73% and 8.50% respectively and an EVA of $12,475.73, due to the increase in the cost of production in relation to indirect costs; while Mr. Alejandro Lamas in the Zapotillo canton obtained a loss due to the absence of rain in the growth stage of the corn seed and the first phase of its development, whose production was 70 quintals per hectare at an equivalent cost of $18 .67 per quintal, production that despite being sold at $20.00 per quintal, its reduced production obtained at harvest, showed that this production had a gross margin of 6.67%, a negative net margin of 2.61 %, as well as a negative return on equity and assets of 0.50% and 0.46% respectively and a negative EVA of $12,251.30.

• Autor Principal: Jiménez Cordova, Jennifer del Cisne (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado: 2023
• Subjects: <CONTABILIDAD Y AUDITORIA>; <ORGANIZACION CONTABLE>; <MAIZ>; <CONTABILIDAD AGRARIA>
• Acceso en liña: https://dspace.unl.edu.ec/jspui/handle/123456789/26268