Importancia de la contabilidad en el sector agropecuario, desde el punto de vista económico, político y social del ecuador.

Abstract

The objective of this paper is to describe the importance of accounting in the agricultural sector, from the economic, social and political point of view of Ecuador. In recent years, accounting has become an indispensable tool for a company because its purpose is to gather the necessary information to calculate taxes and comply with the obligations stipulated in the tax law. This research shows that accounting is an important instrument that allows reflecting the economic-financial situation, and at the same time it adds advantageous information to predict a future situation. Based on the information provided by the company which is the object of the study, certain financial procedures and techniques were used in this research study to achieve the proposed objective, which is why the methodology to be used is the inductive-analytical one. This method will allow a very meticulous investigation of the problems incurred by the company. It is important to point out that the methodology to be followed helps to determine the qualitative and quantitative changes, which, due to the nature of the assets and liabilities, are suffered in the different stages of its development. Financial ratios were applied in order to measure the profitability of the company CAMPAC S.A. The information provided by the company's financial statements is very useful, since it is a good indicator to evaluate the profitability of the business; and we can reduce production costs, increase productivity and increase income.