Aplicación de las fases contables y su incidencia en la rentabilidad del almacén agropecuario “La Africana” ubicada en el recinto Golondrinas, Esmeraldas 2012

Thisresearchwascarriedout in theprovince of Esmeraldas, Esmeraldas Canton, enclosureontheVia Las Golondrinas tothe T- mainavenue in theniceneighborhood. Theinvestigativephase lasted 270 days.According to the main objective in establishing the accounting phases and their impact on the profitability of the agricultural store "The African" located in the province of Esmeraldas that affect the right processes. For the development of technical methods research, both scientific, analytical, deductive and inductive used for best results; considering the population with an amount of four represented by administrative personnel and operating of agricultural "African". In the current economic and financial diagnosis in the area of agricultural store "The African" it was determined that the type of activity. A small business as the store should maximize efficiency and internal efficiency, since by its size on the market does not result in unnecessary expenses because their capital is limited. The company does not have the necessary resources in terms of Logistics, organization and method.The accounting records of the agricultural store "African" period 2012, it was determined that the State of the same as Initial Situation has the highest concentration of group accounts in current assets with $ 35,226.47 and the lowest concentration No current with $ 780.00. For the state of final status, they are structured assets, liabilities and equity, stands out among the assets, current maintain a high percentage (97.83%) and the difference are non-current assets. Passive consists of 52.41% in the current and 47.59% for non-current.To determine your profitability, working capital was raised in $ 27,019.10 dollars; the liquidity ratio was obtained for $ 4.49 and the profitability of 5.84% for this year considered good

• Hovedforfatter: Buitrón Abrigo, Maritza Elizabeth (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2015
• Fag: Fases contables; Incidencia; Rentabilidad; Almacén
• Online adgang: http://repositorio.uteq.edu.ec/handle/43000/5376