La Contabilidad y su enfoque en el Balance Social de las Pymes Agrícolas del Cantón Portoviejo.

Abstract

The research of this paper has the objective of "Designing a methodological guide that allows SMEs in the agricultural sector an adequate record and accounting control for the realization of the Social Balance", the design of this research is descriptive and documentary, the tool that is The interview used is the same ones that resulted in little knowledge of social accounting, negatively affecting companies with respect to social responsibility with inadequate registration and control of their activities. Finally, once this information has been expressed, we can focus on designing a methodological guide for proper recording and accounting control for the elaboration of the social balance sheet, under standards, corresponding laws. So with the realization of the project we hope to contribute to give improvement in the sector.