Current status of the swine production industry in the Department of Quindío regarding the process of adoption of IFRS for SMEs

This research article focuses on obtaining relevant, reliable information that provides statistics to define the current status of the legal, tax, administrative, operations, and accounting departments of companies in the swine production industry. Research was conducted using a descriptive method t...

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Detalles Bibliográficos
Autores Principales: Torres-Castaño, Ana Gladys, Arango-Medina, Deicy
Formato: Artículo revisado por pares
Lenguaje:Español (Spanish)
Publicado: Universidad Libre 2017
Materias:
id ir-10901-14033
recordtype dspace
institution Universidad Libre de Colombia
collection DSpace
language Español (Spanish)
topic Diagnóstico empresarial
sector porcícola
Normas Internacionales de Información Financiera (NIIF) para pymes
departamento del Quindío
spellingShingle Diagnóstico empresarial
sector porcícola
Normas Internacionales de Información Financiera (NIIF) para pymes
departamento del Quindío
Torres-Castaño, Ana Gladys
Arango-Medina, Deicy
Current status of the swine production industry in the Department of Quindío regarding the process of adoption of IFRS for SMEs
description This research article focuses on obtaining relevant, reliable information that provides statistics to define the current status of the legal, tax, administrative, operations, and accounting departments of companies in the swine production industry. Research was conducted using a descriptive method to detail the current status, characteristics, and properties of companies. A combined approach was employed taking into account qualitative aspects as part of research, given that there is a conceptual, theoretical, and documentary reference, and on the other hand, using statistical and data tabulation methods for the presentation of results. A survey designed to address the various areas of companies that are relevant to the research was used as an instrument for gathering information which provided the basis for issuing the conclusions.
format Artículo revisado por pares
author Torres-Castaño, Ana Gladys
Arango-Medina, Deicy
author_facet Torres-Castaño, Ana Gladys
Arango-Medina, Deicy
author_sort Torres-Castaño, Ana Gladys
title Current status of the swine production industry in the Department of Quindío regarding the process of adoption of IFRS for SMEs
title_short Current status of the swine production industry in the Department of Quindío regarding the process of adoption of IFRS for SMEs
title_full Current status of the swine production industry in the Department of Quindío regarding the process of adoption of IFRS for SMEs
title_fullStr Current status of the swine production industry in the Department of Quindío regarding the process of adoption of IFRS for SMEs
title_full_unstemmed Current status of the swine production industry in the Department of Quindío regarding the process of adoption of IFRS for SMEs
title_sort current status of the swine production industry in the department of quindío regarding the process of adoption of ifrs for smes
publisher Universidad Libre
publishDate 2017
_version_ 1697734665360637952
spelling ir-10901-140332021-04-13T15:38:47Z Current status of the swine production industry in the Department of Quindío regarding the process of adoption of IFRS for SMEs Estado actual del sector porcícola del departamento del Quindío en el proceso de adopción de la NIIF para pymes Estado atual do setor suinícola do departamento de Quindío no processo de adoção da NIIF para PME Torres-Castaño, Ana Gladys Arango-Medina, Deicy Diagnóstico empresarial sector porcícola Normas Internacionales de Información Financiera (NIIF) para pymes departamento del Quindío This research article focuses on obtaining relevant, reliable information that provides statistics to define the current status of the legal, tax, administrative, operations, and accounting departments of companies in the swine production industry. Research was conducted using a descriptive method to detail the current status, characteristics, and properties of companies. A combined approach was employed taking into account qualitative aspects as part of research, given that there is a conceptual, theoretical, and documentary reference, and on the other hand, using statistical and data tabulation methods for the presentation of results. A survey designed to address the various areas of companies that are relevant to the research was used as an instrument for gathering information which provided the basis for issuing the conclusions. El artículo de investigación se enfoca en la obtención de información pertinente y confiable, que aporte estadísticas que definan la condición actual de las empresas del sector porcícola en sus áreas legal, tributaria, administrativa, operativa y contable. La investigación se realiza bajo el método descriptivo para detallar el estado vigente de las empresas, sus características y propiedades. Se utiliza un enfoque mixto, considerando una parte cualitativa dentro de la investigación, dado que existe una referenciación conceptual, teórica y documental, y otra parte cuantitativa, por el uso de métodos estadísticos y tabulación de datos para la presentación de los resultados. Se utilizó como instrumento de recolección de la información una encuesta diseñada para tratar las áreas de la empresa que son pertinentes para la investigación, sobre las cuales se emiten las conclusiones correspondientes. O presente artigo de pesquisa enfoca a obtenção de informações relevantes e confiáveis, que forneça estatísticas que definam a condição atual das empresas do setor suinícola em suas áreas legal, tributária, administrativa, operativa e contábil. A pesquisa é conduzida segundo o método descritivo a fim de detalhar o estado vigente das empresas, suas características e propriedades. É usada uma abordagem mista, considerando uma parte qualitativa dentro da investigação dado que existe uma referenciação conceitual, teórica e documental, e outra parte quantitativa, através do uso de métodos estatísticos e tabulação de dados para a apresentação dos resultados. Foi usada como instrumento de coleta de informações uma pesquisa concebida para tratar as áreas da empresa que são pertinentes para a investigação, sobre as quais são emitidas as conclusões correspondentes. 2017-01-02 Artículo revisado por pares http://purl.org/coar/resource_type/c_6501 http://purl.org/coar/version/c_970fb48d4fbd8a85 https://revistas.unilibre.edu.co/index.php/libreempresa/article/view/811 10.18041/libemp.2017.v14n1.27104 spa https://revistas.unilibre.edu.co/index.php/libreempresa/article/view/811/628 /*ref*/Arizabaleta, E. V. (2000). Diagnóstico organizaional. Evaluación sistemáica del desempeño empresarial en la era digital. ECOE. 2. Cámara de Comercio.(2016). Base de datos. Armenia. 3. Consejo Técnico de la Contaduría Pública. (2012). Documento Direccionamiento estratégico. 4. DANE. (2003). Primer censo porcícola. Bogotá D.C. 5. DANE. (02 de Septiembre de 2005). www.dane.gov.co. 6. Decreto Reglamentario 3022 de 2013. 7. Gobernación del Quindío. (2008). Plan Regional de Competitividad Quindío 2032. Armenia. 8. Gobernación del Quindío. (03 de agosto de 2015). Gobernación del Quindío. Obtenido de http://quindio.gov.co/el-departamento/generalidades/datos-geograficos-basicos.html 9. Ley 1314 de 2009. 10. Ley 905 de 2004. 11. Márquez, G. D. (2001). Administración integral en la empresa. Ciudad de México: Trillas. 12. Proyecto de investigación (2016).Caracterización de la implementación por primera vez de las Normas Internacionales de Información Financiera (NIIF) para pymes en las empresas del sector agropecuario del departamento del Quindío. 13. Salvador, V. R., & Ofelia, A. M. (1998). diagnóstico empresarial. Método para identificar, resolver y controlar problemas en las empresas. Ciudad de México: Trillas. 14. Sergio, R. (2007). herramientas de gestión: Diagnóstico empresarial. Fruticultura & diversificación, 9. Revistas - Ciencias Económicas, Administrativas y Contables application/pdf Universidad Libre LIBRE EMPRESA; Vol 14 No 1 (2017): Libre Empresa; 85-110 Libre Empresa; Vol. 14 Núm. 1 (2017): Libre Empresa; 85-110 2538-9904 1657-2815
score 11,392947