dc.contributor.advisor | Lucio Fernández, Richard Edison | |
dc.contributor.author | Garrido Quintero, Brayan Alexander | |
dc.date.accessioned | 2024-03-19T03:55:42Z | |
dc.date.available | 2024-03-19T03:55:42Z | |
dc.date.issued | 2024 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15721 | |
dc.description | Net income is used to calculate how much profit margin a company has obtained, that is, how much the company earns for each product it sells throughout the accounting period. In other words, in a company, net income reflects the cash flow it receives from its operating activities, mainly from the sale of goods or services, which are the fundamental basis of the operation of any business, because they provide the necessary means to cover expenses and generate profits. The variation in the net income of an agricultural business is a problem due to factors such as fluctuations in the prices of agricultural products, since the prices of agricultural products can be volatile and change due to supply and demand, as well Operating costs affect your performance because the costs of labor, agricultural inputs, machinery and equipment can vary. f a company is not prepared to face the obstacles that arise with the variation in net income, it may present financial difficulties; if income decreases drastically and it is not prepared for it, the company may have difficulties in covering operating costs such as the payment of labor, agricultural inputs or loans. That is why this case study aims to analyze the variation in net income in the company Agrofreire S.A. of the La Unión parish in the period 2021-2022, make known the causes of its variation and provide alternatives that allow the company to have better stability in its income in future years. | es_ES |
dc.description | Net income is used to calculate how much profit margin a company has obtained, that is, how much the company earns for each product it sells throughout the accounting period. In other words, in a company, net income reflects the cash flow it receives from its operating activities, mainly from the sale of goods or services, which are the fundamental basis of the operation of any business, because they provide the necessary means to cover expenses and generate profits. The variation in the net income of an agricultural business is a problem due to factors such as fluctuations in the prices of agricultural products, since the prices of agricultural products can be volatile and change due to supply and demand, as well Operating costs affect your performance because the costs of labor, agricultural inputs, machinery and equipment can vary. f a company is not prepared to face the obstacles that arise with the variation in net income, it may present financial difficulties; if income decreases drastically and it is not prepared for it, the company may have difficulties in covering operating costs such as the payment of labor, agricultural inputs or loans. That is why this case study aims to analyze the variation in net income in the company Agrofreire S.A. of the La Unión parish in the period 2021-2022, make known the causes of its variation and provide alternatives that allow the company to have better stability in its income in future years. | es_ES |
dc.description.abstract | Los ingresos netos son usados para calcular cuanto margen de ganancia ha obtenido una empresa, es decir, cuanto gana la empresa por cada producto que vende a lo largo del periodo contable. Dicho de otra manera, en una empresa los ingresos netos reflejan el flujo de efectivo que recibe de sus actividades operativas, principalmente de la venta de bienes o servicios, los cuales son la base fundamental de la operación de cualquier negocio, debido a que proporcionan los medios necesarios para cubrir los gastos y generar ganancias. La variación de los ingresos netos de una empresa agrícola es un problema debido a los factores como las fluctuaciones en los precios de los productos agrícolas, ya que los precios de los productos agrícolas pueden ser volátiles y cambian debido a la oferta y demanda, así mismo los costos operativos afectan a su rendimiento debido a que los costos de mano de obra, insumos agrícolas, maquinaria y equipos pueden variar. Si una empresa no esta preparada para afrontar los obstáculos que se presenta con la variación de los ingresos netos, puede presentar dificultades financieras, si los ingresos disminuyen drásticamente y no se esta preparado para ello, la empresa puede tener dificultades para cubrir los costos operativos como el pago de mano de obra, los insumos agrícolas o los préstamos. Es por ello que este estudio de caso tiene como objetivos analizar la variación de los ingresos netos que hay en la empresa Agrofreire S.A. de la parroquia La Unión en el periodo 2021-2022, dar a conocer las causas de su variación y dar alternativas que permitan a la empresa tener una mejor estabilidad en sus ingresos en los años futuros. | es_ES |
dc.format.extent | 41 p. | es_ES |
dc.language.iso | es | es_ES |
dc.publisher | Babahoyo: UTB-FAFI. 2024 | es_ES |
dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
dc.subject | Variación | es_ES |
dc.subject | Ingresos | es_ES |
dc.subject | Ganancias | es_ES |
dc.subject | Rendimiento | es_ES |
dc.subject | Costos | es_ES |
dc.title | Variación de los ingresos netos de la Empresa Agrofreire S.A. de la parroquia La Unión en los periodos 2021-2022. | es_ES |
dc.type | bachelorThesis | es_ES |