Anwendung von IAS 41 in einem Bananenunternehmen
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Anwendung von IAS 41 in einem Bananenunternehmen

Anwendung von IAS 41 in einem Bananenunternehmen


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International Edition


About the Book

Der Bananensektor ist für die Wirtschaft des Landes sehr wichtig und macht 40 % der Agrarexporte Ecuadors aus (Bastidas und Zambrano, 2012). Daher müssen Unternehmen, die dieses Produkt vermarkten, über eine optimale finanzielle Gesundheit verfügen, die einerseits auf einem angemessenen Buchhaltungssystem und andererseits auf einer Kostenstruktur basiert, die es ihnen ermöglicht, diese zu optimieren. Aus den obigen Ausführungen lässt sich ableiten, dass der Gegenstand der Studie die Kostenrechnung und das Gebiet die Kostenrechnung in landwirtschaftlichen Unternehmen ist, da eine wettbewerbsfähige Umgestaltung erforderlich ist, um den Herausforderungen der wirtschaftlichen Globalisierung durch eine Verbesserung der Effizienz im Kostenmanagement zu begegnen, insbesondere in Bezug auf Aspekte im Zusammenhang mit der Düngung, der phytosanitären Kontrolle, den Logistikkosten und den Exportkosten, wodurch das derzeitige Produktivitätsniveau verbessert wird. All dies geschieht im Rahmen der Internationalen Rechnungslegungsstandards für den Agrarsektor (IAS 41), die eine wirksame Unterscheidung zwischen Kosten und Ausgaben ermöglichen und ein Instrument für die Preisgestaltung darstellen.


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Product Details
  • ISBN-13: 9786206545071
  • Publisher: KS Omniscriptum Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 168 gr
  • ISBN-10: 6206545075
  • Publisher Date: 10 Oct 2023
  • Height: 229 mm
  • No of Pages: 72
  • Spine Width: 4 mm
  • Width: 152 mm


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Anwendung von IAS 41 in einem Bananenunternehmen
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Anwendung von IAS 41 in einem Bananenunternehmen
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