Información financiera en la actividad avícola
No Thumbnail Available
Date
2019-11-27
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
En la producción avícola, a diferencia de la mayoría de las agropecuarias, conviven los activos
biológicos que generan su propio crecimiento hasta estar en condiciones de venta como tales o
como productos agropecuarios, los que generan activos biológicos y/o productos agropecuarios
y estos últimos. Si bien puede no ocurrir necesariamente en un único establecimiento producti-
vo, los sistemas avícolas concentran la producción de carnes y de huevos. En nuestro país, la
principal zona productora se ubica en la provincia de Entre Ríos, con estructuras que van des-
de granjas familiares capitalizadas a granjas de tipo empresarial, siendo la principal diferencia-
ción entre ambas, el grado de incorporación de tecnología para el desarrollo de los procesos
productivos. La información financiera debe acompañar a ambos tipos de productores, lo que
implica por un lado la generación de informes con aplicación de la normativa contable y por el
otro la incorporación de información complementaria de divulgación voluntaria que ayude a la
toma de decisiones de productores y terceros.
In poultry production, unlike most agricultural products, the biological assets that generate their own growth coexist with those that generate biological assets and / or agricultural products and the latter. While this may not necessarily occur in a single production establishment, poultry systems concentrate meat and egg production. In our country, the main producing area is locat- ed in the province of Entre Ríos, with structures ranging from capitalized family farms to busi- ness-type farms, the main differentiation between them, is about the incorporation of technology for the development of processes productive. The financial information must be useful for both types of producers, which implies, on the one hand, the generation of reports with the applica- tion of accounting regulations and, on the other, the incorporation of complementary information of voluntary disclosure that helps in the decision making of producers and other users.
In poultry production, unlike most agricultural products, the biological assets that generate their own growth coexist with those that generate biological assets and / or agricultural products and the latter. While this may not necessarily occur in a single production establishment, poultry systems concentrate meat and egg production. In our country, the main producing area is locat- ed in the province of Entre Ríos, with structures ranging from capitalized family farms to busi- ness-type farms, the main differentiation between them, is about the incorporation of technology for the development of processes productive. The financial information must be useful for both types of producers, which implies, on the one hand, the generation of reports with the applica- tion of accounting regulations and, on the other, the incorporation of complementary information of voluntary disclosure that helps in the decision making of producers and other users.
Description
Keywords
Avicultura, información contable, divulgación voluntaria, Poultry farming, accounting information, voluntary disclosure