Aplicación de una contabilidad Agropecuaría en la hacienda “la rioja” de la provincia de Cotopaxi, cantón Latacunga de la comunidad de Poaló durante el periódo o1 de enero al 31 de diciembre del 2012

This study assessed the financial situation of Hacienda La Rioja utilizing the principles of agricultural accounting, with the purpose of enabling management personnel to make appropriate and beneficial decisions. This thesis explains how the theoretical foundations and methods of agricultural accounting were indispensable in this study. The researchers interviewed administrative personnel, administered surveys to operative personnel, and used observation sheets to collect data regarding the general environment of the organization. Through the implementation of the accounting process, researchers designed policies for keeping transaction records, formats for the production of milk and livestock, and a chart of accounts summarizing the company’s assets, liabilities, and equities. Finally, researchers created an organizational chart of management and financial statements based on International Financial Reporting Standards. Also, the application process facilitated obtaining actual costs as; raw materials, labor and manufacturing overhead costs that are a fundamental part in the livestock and dairy production which allowed to know the unit costs of each chattel well as the gain or loss at the end of the reporting period.

• Autor principal: Martínez Carrera, Wilma Maribel (author)
• Outros Autores: Viteri Viteri, Sonia Elizabeth (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado em: 2015
• Assuntos: CONTABILIDAD AGROPECUARÍA; EMPRESA; GESTIÓN ADMINISTRATIVA; CAPITAL; CONTABILIDAD DE COSTOS
• Acesso em linha: http://repositorio.utc.edu.ec/handle/27000/5120