“Diseño de un Sistema Contable Agropecuario en la Comuna Guagrabamba de la Provincia de Pichincha del Cantón Mejía del segundo trimestre del año 2023”
The lack of knowledge of technological tools due to their lack of application maintains the use of traditional records for agricultural control and accounting information, which has generated confusion to visualize the economic reality of producers in agricultural activities. The purpose of this pro...
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| Formato: | bachelorThesis |
| Lenguaje: | spa |
| Publicado: |
2024
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| Acceso en línea: | http://repositorio.utc.edu.ec/handle/27000/12014 |
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Agregar Etiqueta | Sumario: | The lack of knowledge of technological tools due to their lack of application maintains the use of traditional records for agricultural control and accounting information, which has generated confusion to visualize the economic reality of producers in agricultural activities. The purpose of this project was to design an agricultural accounting system that allows obtaining financial statements benefiting decision-making and facilitating control of agricultural activities to obtain information clearly, causing a transition from rustic and manual records to a computerized, fast, and efficient registry. With theoretical support and adherence to applicable regulations, to understand the economic reality, descriptive/interpretative research was conducted, employing a quantitative approach due to the calculations for determining the production cost compared to prices, which are commercialized and reflected in the financial statements, using the information gathering, as well as interviews directed at the Council and employees, resulting in shortcomings in agricultural activities during the period from April to June 2023. Through the design of the agricultural accounting system in the Guagrabamba Commune, it is possible to satisfy the needs required in the accounting cycle, obtaining the real value of the milk cost, amounting to $0.26, while the market value is $0.46, generating a profit in the period of $0. 20 per liter sold, which facilitates the increase in the projection of future projects and a profit margin. |
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