Management accounting proposal: case estudy in dairy livestock

This document presents a management accounting proposal for a SME in the dairy sector in the municipality of Chiquinquirá, Colombia, for the methodology ten stages were established according to the academic references found. Within the results, with the application of the model it was possible to es...

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Détails bibliographiques
Auteurs principaux: Fonseca Cifuentes, Gina Paola, Ruiz Torres, Juan Carlos
Format: Documento de Conferencia
Langue:spa
Publié: 2021
Accès en ligne:http://repositorio.uptc.edu.co/handle/001/4871
Description
Résumé:This document presents a management accounting proposal for a SME in the dairy sector in the municipality of Chiquinquirá, Colombia, for the methodology ten stages were established according to the academic references found. Within the results, with the application of the model it was possible to establish the cost of the cost objects that are part of the productive link and it is concluded on the importance of value generation and the possibility of valuation of the biological assets.