Limitaciones en la implementación de sistemas de contabilidad en negocios agroindustriales de la Provincia Loreto Nauta año 2024

• Autor: Soria da Silva, Frank Bryan
• Formato: tesis de grado
• Fecha de Publicación: 2022
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/10731
• Enlace del recurso: https://hdl.handle.net/20.500.12737/10731
• Nivel de acceso: acceso abierto
• Materia: Sistemas de información; Contabilidad; Limitaciones; Implementación; Agroindustria; https://purl.org/pe-repo/ocde/ford#5.02.04

The accounting process in a family agribusiness company is essential to guarantee financial efficiency, informed decision making and compliance with legal and tax obligations. This process involves the accurate recording of all financial transactions, facilitating long-term planning, obtaining of financing and transparency within the business family, in the same way data analysis contributes to continuous improvement, in that sense the combination of solid accounting practices, technology, education and a sustainable approach is crucial for long-term success and sustainability of family agribusinesses. The objective of the research is to identify the limitations of the implementation of accounting systems in agro-industrial businesses in the province of Loreto Nauta in the year 2024, for which I implement a quantitative study of non experimental design with a study population of 100 agro-industrial producers. Applying a 20-item data collection instrument with a Cronbach's alpha reliability of 0.790, the results indicate that there are economic limitations such as cost, the cost of the local service, and the cost structure of the business, cultural limitations such as informality and trust in non-formal data and significant service supply limitations such as the non-existence of local supply, independent professionals and specialists in agribusiness accounting, concluding that 66% of participants present these limitations, in addition to 87% considering The accounting process is important and 84% would implement their accounting if they had the necessary resources.