“Proceso contable y su incidencia en la rentabilidad para la toma de decisiones de la Agrícola Karina del cantón La Maná Provincia de Cotopaxi, año 2019”

The objective of this research is to carry out an accounting process and its impact on the profitability for decision-making of the agricultural Karina of the La Mana canton, Cotopaxi province. This research starts from the problem related to the inadequate management of the accounting process, which affects the agricultural profitability. The research allows know, what is accounting process, based, first on analyzing the current situation of the accounting process of the agricultural Karina of Canton La Mana, for this use is made of sources of texts and updated documents referring to the accounting process and profitability. In the methodology, descriptive and exploratory research has been used, because it allowed, describing the problem to propose alternative solutions. Through research techniques such as the survey, the interview, direct information, obtained from those involved in the problem. During an accounting process, it was possible to know the accounting and financial situation of the farmer Karina. The results obtained show that in this profitable company, obtaining a net profit of $ 13,546.88. According to historical data, sales will increase by 2.08% per year, an inflation of 1% is expected, so fixed and variable costs will increase in that proportion, the rest of the established items remain constant. It is important to put into practice the accounting and profitability process management manual to improve decision-making and profitability of the agricultural Karina.

• Автор: Sánchez Ortega, Adriana Lizbeth (author)
• Інші автори: Sotanse Suatunce, Maria Delia (author)
• Формат: bachelorThesis
• Мова: spa
• Опубліковано: 2021
• Предмети: AGRÍCOLA; EMPRESA; PRODUCCIÓN BANANERA; PROCESOS CONTABLES; CONTABILIDAD Y AUDITORÍA
• Онлайн доступ: http://repositorio.utc.edu.ec/handle/27000/7265