Records in micro-agribussines of the cabañas company of the city of Caacupé

Abstract

The objective of the research work was to observe the use of records in family micro-agribusinesses of the company Cabañas de la Ciudad de Caacupé, Department of Cordillera. The research approach is quantitative, with an exploratory scope. The method of in-depth interviews was applied to those responsible for the undertakings. Its design is not experimental. Of the farms under study, 70% have less than one hectare (ha) and the rest between 1 and 10 ha. More specifically, regarding the exploited area, 70% is less than one ha, 26% between 1 and 5 ha and 4% between 6 and 10 ha. Regarding the organization of the farms, 38% have a formal organizational structure, 46% have a non-formalized structure and 16% indicate that they do not have a stable structure. Regarding the registration of activities, it is revealed that 78% carry out some type of registration, 18% prepare budgets and 39% have accounting records. In order to deduce the profits from the registry, their relationship with the development of ratios or development indicators is stated. Firstly, it was possible to record that only 17% carry out the study of the ratios, 26% determine whether there is a profit or not and 57% do not carry them out. Taking into account only those who have some type of record, 24% carry out the ratio analysis. This percentage rises to 27% when it comes to those who prepare budgets. Finally, the highest percentage is among those who have accounting records, in this group 45% carry out the analysis of ratios. A significant relationship can be observed between the preparation of records, budgets and mainly between the accounting records and the evaluation through financial ratios