Aplicación de la Nic 41 en el cultivo de cacao en la Agrícola Monchan Del Cantón Muisne
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El siguiente proyecto tiene como finalidad diseñar nuevos procesos para mejorar la calidad y presentación de los estados financieros con respecto a la emisión adecuada de los activos biológicos en el cultivo de cacao relacionadas con la NIC 41 en la Agrícola Monchan, debido a que su forma de trabajar es empírica y la credibilidad de la información financiera no garantiza el cumplimiento con todos los requisitos legales, control interno y operativo, es decir la hacienda por su débil control es susceptible a fraudes y/o errores, afectando a la efectividad de sus operaciones, por tales antecedentes, mediante una investigación se pudo verificar lo antes mencionado y posteriormente se pudo desarrollar un plan para mejorar la medición de los activos biológicos que servirá para alcanzar diversas metas que la entidad necesita para poder brindar un producto de calidad al cliente y este se diferencie de la competencia en el mercado que se desenvuelven. Con la ejecución del plan se busca identificar y explicar los procesos y funciones que intervienen en el proceso agrícola (siembra, cosecha y producción), permitiendo reconocer los procedimientos que ayudarán encontrar las falencias o problemas en la búsqueda de la eficiencia dentro del establecimiento.
The purpose of the following project is to design new processes to improve the quality and presentation of the financial statements with respect to the adequate issuance of biological assets in the cocoa crop related to IAS 41 in the Monchan Agricultural, because its form of work is empirical and the credibility of financial information does not guarantee compliance with all legal requirements, internal and operational control, that is, the farm due to its weak control is susceptible to fraud and / or errors, affecting the effectiveness of its operations, Due to this background, through an investigation it was possible to verify the aforementioned and subsequently a plan could be developed to improve the measurement of biological assets that will serve to achieve various goals that the entity needs to be able to provide a quality product to the client and this will differentiate from the competition in the market that they develop. With the execution of the plan seeks to identify and explain the processes and functions involved in the agricultural process (planting, harvesting and production), allowing to recognize the procedures that will help find the flaws or problems in the search for efficiency within the establishment
The purpose of the following project is to design new processes to improve the quality and presentation of the financial statements with respect to the adequate issuance of biological assets in the cocoa crop related to IAS 41 in the Monchan Agricultural, because its form of work is empirical and the credibility of financial information does not guarantee compliance with all legal requirements, internal and operational control, that is, the farm due to its weak control is susceptible to fraud and / or errors, affecting the effectiveness of its operations, Due to this background, through an investigation it was possible to verify the aforementioned and subsequently a plan could be developed to improve the measurement of biological assets that will serve to achieve various goals that the entity needs to be able to provide a quality product to the client and this will differentiate from the competition in the market that they develop. With the execution of the plan seeks to identify and explain the processes and functions involved in the agricultural process (planting, harvesting and production), allowing to recognize the procedures that will help find the flaws or problems in the search for efficiency within the establishment
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ACTIVOS BIOLOGICOS, NORMAS INTERNACIONALES DE CONTABILIDAD, CULTIVO, CACAO