Uso de los sitemas contables en la producción lechera ecuatoriana

Abstract

This article analyzes and collects information about the use of accounting systems for dairy production, to know its applicability in the cattle sector and how it affects economic and productive profitability. The research of basic knowledge of accounting, understandable for small farmers was conducted. In Azuay, Cañar, and Morona Santiago provinces, to perform this analysis, qualitative research with a descriptive documentary review was developed; we analyzed 30 scientific articles based on the topic presented. The result of the research shows that small Ecuadorian livestock producers do not have basic knowledge in the area of accounting, which prevents them from controlling their assets and generating financial information to make decisions, disadvantaging the sector and preventing innovation and profitability; it also shows the advantages of having an affordable accounting system for livestock producers.