UNIVERSIDAD TÉCNICA DE MACHALA UNIDAD ACADÉMICA DE CENCIAS EMPRESARIALES CARRERA DE CONTABILIDAD Y AUDITORÍA
CULTIVO DEL MANGO INTEGRANTES: SERRANO FREIRE KERLY VIVIANA UREÑA PEÑAFIEL EVELYN ALEXANDRA ZAMBRANO PAEZ DANIELA CAROLINA
CURSO: SEXTO NIVEL
SECCIÓN: NOCTURNA
PARALELO: C
DOCENTE TUTOR: ING. LALANGUI MARGOT
ENERO, !"# INDICE RESUMEN.................................. RESUMEN......................................................... .............................................. ..............................................................$ .......................................$
". ASPECTO ASPECTOS S GENRALES GENRALES DEL CULT CULTIVO...... IVO........... .......... .......... .......... ........... ................ ................... .................% ........% 1.1. ORIGEN.... ORIGEN......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .............. .................. ................5 .......5 1.1.1. 1.1.1. Característi Características cas del Mango:.... Mango:......... .......... .......... .......... .......... .......... .......... ........... ............... ................... ..................5 ........5 1.2. ETAP ETAPA AS DEL CULT CULTIVO....... IVO............ .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .............. .................. ............5 ...5 1.2.1 SIEMBRA................................ SIEMBRA....................................................... .............................................. ...................................................5 ............................5 1.2.2 LABORES DE CULI!O.................... CULI!O........................................... .............................................. ......................................." ................" 1.2.# LABORES DE $LORACI%& ' CUA(ADO DE $RUA.............................. $RUA.................................." ...." 1.2.) COSEC*A.............................. COSEC*A..................................................... .............................................. ....................................... ............................ ............+ + 1.2.5 LABORES ,OS COSEC*A.............................................. COSEC*A............................................................................+ ..............................+ 1.3. CLIMA.... CLIMA......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ........7 ...7 1.4. SUELOS... SUELOS........ .......... .......... .......... .......... .......... .......... ......... ......... .......... .......... .......... .......... .......... .......... .......... ............ ................. ....................7 ..........7 1.5. VARIEDADES RIEDADES..... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ............ ................. .................... ............7 ..7 1.5.1 Características de las -rinci-ales ariedades:................................................/ 1.6. FORMAS FORMAS DE CULT CULTIVO....... IVO............ .......... .......... .......... .......... .......... .......... .......... .......... ............ ................. .................... ..............8 ....8 1.".1 DIRECA:....... DIRECA:.............................. .............................................. .............................................. ..................................................../ ............................./ 1.".2 I&DIRECA:....... I&DIRECA:.............................. .............................................. .............................................. ................................................0 .........................0 1.".# C&ICAS ,ARA EL I&(ERO.............................. I&(ERO................................................................. .........................................0 ......0 1.7. INSUMOS... INSUMOS........ .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ............ ................ ................... ...............10 .....10 1.8. ZONAS ZONAS EN EL ECUADOR ECUADOR QUE SE PRODUCE... PRODUCE........ .......... .......... ............... ................... ..............11 .....11
. ASPECTO ASPECTOS S LABORALE LABORALES S DEL SECTOR SECTOR AG AGRÍCOL RÍCOLA..... A.......... .......... .......... ............ .............." ......." &. ASPECTO ASPECTOS S LEGALES LEGALES DEL CULT CULTIVO..... IVO.......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ..........." ......"%% 3.1. IMPUESTO AL VALOR AGREGADO........................ AGREGADO...............................................................15 .......................................15 3.2. IMPUESTO A LA RENTA.............................. RENTA..................................................... .....................................................18 ..............................18 3.3. DEDUCCIONES.............................. DEDUCCIONES..................................................... .............................................. ....................................... ......................20 ......20 3.4. NO DEDUCIBLE............................... DEDUCIBLE...................................................... .............................................. ........................................... ....................22 22 #.5 OROS AS,ECOS LEALES....... LEALES.............................. .................................................................. ...........................................22 22
BIBLIOGRAFÍA........................ BIBLIOGRAFÍA............................................... .............................................. ............................................................ .....................................
INDICE DE TABLAS TABLA TABLA DE INSUMOS........................................ INSUMOS............................................................... ...........................................................11 ....................................11 TABLA TABLA DE ZONAS PRODUCTIVA PRODUCTIVAS DE MANGO......................................... MANGO.....................................................12 ............12 TABLA TABLA DE ECTAREAS ECTAREAS PRODUCIDAS................................. PRODUCIDAS................................................................... ..................................12 12 TABLA TABLA DE ASPECTOS ASPECTOS LABORALES.............................. LABORALES..................................................... ...........................................13 ....................13 TABLA DE IMPUESTO A LA RENTA 2015.................................................................1!
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CULTIVO DEL MANGO
3
RESUMEN E" #$%&' () *%' +( "$) ,*-$) -,'/$"() #) /%$) $,(/$+$) ', "') '%)*#/+',() )($ %$/'%$"() '#' /%-(,%$/'%$"() )* *"-/' (% E*$+', )( "' ,($"/$ (% +/(,(%-() ,'/%/$) ,/%/$"#(%-( (% "$ ,'/%/$ +(" G*$$). S( ()-/#$ *( (" #$%&' (#/($ )* /"' ,'+*-/' $ $,-/, +( "') 2 $ 3 $9') +( (+$+ +( "$ "$%-$ *(%-$ '% *% ,'()' +( *"-/' *$) (-$$) ,/%/$"() '#,(%+(% "$ )/(#:,$ "$) "$:',() +( *"-/' ')(;$ "$:',() ')- ')(;$. L$ $-//+$+ $&,<'"$ %' &(%(,$ IVA '% -$,/$ +(" 12= () ', ()-' *( -'+$) )*) -,$%)$/'%() )(,% :$)$+$) (% "$ -$,/$ 0=. L$ L( ()-$:"(( *( "$) (,)'%$) >*,<+/$) %$-*,$"() *( )( (%*(%-,(% +()$,,'""$%+' *%$ $-//+$+ $&,<'"$ )(,% $*(""') *( )( '+,% $'&(, $ "') :(%(//') )'/$"().
ABSTRACT M$%&' /) '%( ' -;( /%()- -,'/$" ,'*-() $%+ $,(/$-(+ : '%)*#(,) ?;(-;(, %$-/'%$" ', /%-(,%$-/'%$" *"-/$-/'% /% E*$+', /- (,',#) /% +/(,(%- ,'/%() #$/%" /% -;( ,'/%( ' G*$$). I- /) ()-/#$-(+ -;$- -;( ;$%+"( )-$,-) /-) ,'+*-/'% "( ,'# -;( 2@3 ($, '"+ "$%- I- ;$) $ &,'?/%& ,'()) ?;')( #$/% )-$&() /%"*+( )((+/%& -/""$&( ;$,()- $%+ ')- ;$,()- ?',. F$,#/%& +'() %'- &(%(,$-( VAT ,$-( ' 12= ?;/; /) ?; '*, -,$%)$-/'% ?/"" :( :$)(+ '% -;( ,$-( 0=. T;( A- )-$-() -;$- -;( "(&$" $%+ %$-*,$" (,)'%) ?;' $,( +(("'/%& $% $&,/*"-*,$" $-//- ?/"" :( -;')( -;$$% $'##'+$-( )'/$" :(%(/-).
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". ASPECTOS GENRALES DEL CULTIVO ".". ORIGEN ')-(,#$% B'#$,+ 1!!3 E" #$%&' *(+( ;$:(,)( ',/&/%$+' (% "$ '%$ '#,(%+/+$ (%-,( A)#$ I%+/$ "$ $%-/&*$ B/,#$%/$ ;' N$%#$, +'%+( $% (/)-(% ':"$/'%() )/"()-,(). S( ()-/#$ *( "$ #$',<$ +( "') *"-/$,() '#(,/$"() ,'/(%(% +( #$-(,/$"() /#',-$+') +( "$ I%+/$ +'%+( ;' (% +<$ )( -/(%(% ,(',-$+') !!8 *"-/$,() $$%$+') ,'(+(%-() +( "$ I%+/$ S,/ L$%$ 102 ,*$) +( #$%&'.
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C'(')*+(-*)'- /+0 M'123:
F3(4': G(%(,$"#(%-( ''/+(@':"'%&$ $"$%$+$ ,(+'%+$ )/#/"$, $ "$ ',#$ +( ,/9H%. C303(: D/(,(%-() -'%$"/+$+() (,+( ,'>' $#$,/""' /'"(-$. C$,%( +( '"', $#$,/""' (,+( ,'>/' ' $%$,$%>$+'.
T'4'53: D( 4 $ 20 #. +( "$,&' 1.5 $ 10 #. +( &,')',. P+-3: S* ()' $,<$ +( 150 &,. ;$)-$ 2 &. S'63(: D*"( *$%+' ()- #$+*,' /+' *$%+' ()- (,+(. T+7*8(': S*$( $,%')$ >*&')$ *$%+' ()- #$+*,'. D*,$ )($ *$%+' ()- (,+(. C31--*+1)': F/,#( ' :"$%+$ )*$(. O-,$ +( "$) $,$-(,<)-/$) /#',-$%-() +(" ,*-' () *( +()*J) +( ;$:(, )/+' ')(;$+' '%-/%$ )* /"' +( #$+*,$/H% ( /%"*)/( )* ,()/,$/H% "$ ,'+*/H% +( (-/"(%' $ (% $*#(%-' ', ()-$ ,$H% ()- "$)//$+' '#' *% ,*-' "/#$-J,/'. PROPIEDADES 2014
".. ETAPAS DEL CULTIVO A#',H) D<$ L(H% 2007 SISTEMA DE PROPAGACIKN M$-(,/$" +( S/(#:,$ S(#/""$ ()(/$"#(%-( $'%+//'%$+$ $,$ (" *)' +( $-,'%() *( (,#/-$% *%$ %$-*,$"($ (&(-$-/$ +( /%>(,-') $'+') *( *(+$% )(, *-/"/$+') $,$ (" +()$,,'""' +( $,/(+$+().
".." SIEMBRA • • •
A'%+//'%$#/(%-' +( T(,,(%' M(>',$#/(%-' +( "$) $,$-(,<)-/$) <)/$) '#' %/("$/H% T,$$+' +( ;'') $,$ "$) "$%-$/'%()
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P,($,$/H% +( )*("') ( /%',',$/H% +( #$-(,/$ ',&%/$ +( $*(,+' $ "$ /%-(,,(-$/H% +(" $%"/)/) +( )*("') S("(/H% +( "$%-$/'%() +(%)/+$+ +( )/(#:,$ S/)-(#$ +( ,/(&') A'%+//'%$#/(%-' ,(/' F(,-/"/$/H% T,$%)"$%-( +( $%-$)
".. LABORES DE CULTIVO • •
A:'%$#/(%-' ',&%/' P'+$) +( ',#$/H% 3 (() $" $9' ()-( () *% -,$:$>' ()(/$"/$+' ,(*/(,(
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$%-,$%')/). C',,(&/, +(//(%/$) +( #/,' %*-,/(%-() Z/% B',' M$%&$%()' -$#:/J% ':,( #(+/$%-( $"/$/'%() '"/$,. A)/#/)#' -$#:/J% )( +$ *% • • • •
-,$-$#/(%-' ;',#'%$". A"/$/H% +( $:'%') R/(&' ()-' () #* /#',-$%-( +(:( )(, $)()',$+' ', "$ /#',-$%/$ E$"*$/H% +( "$&$) )(,//' ()(/$"/$+' T$#:/J% )( $"/$ *,$-/' '% ,'+*-') $*,$+') *$%+' )( ,()(%-$ "$ "$&$ +*,$%-( "$ "',$/H%.
"..& LABORES DE FLORACIÓN Y CUA9ADO DE FRUTA • • • • • •
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L$ "',$/H% $,'/#$+$#(%-( +*,$ 2 #()() A"/$/H% +( $:'%' '"/$, '% #/,' ("(#(%-') C*$>$+' +( "$) ,*-$) R/()&') '% $)()',$#/(%-' R('>' +( ,*-') $,$ (/-$, "$ ,'"/(,$/H% +( "$ #')$ +( "$ ,*-$ L/#/($ *( /%"*( (" ,('>' +( #$%&' $<+' (" +();/(,:' ,($"/$+' ', (" ,'+*-', C*$>$+' +( ,*-') E" ;',*(-(' $,$ (/-$, )( ,'#$% "$) ,$#$)
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T,$#(' *#/&$/'%() $)()',<$ '%-,'" +( "$&$) *:,/J%+')( $-*$"#(%-( ',
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#$%&') *( $)-/&$ %' )( $(-$ $,$ "$ (',-$/H% P,'-(/H% '%-,$ "$ /%)'"$/H% )( ,'-(&( $ "$ ,*-$ )( '"'$ *% $(" ' '% -$"' $&,<'"$.
"..$ COSECHA • •
L$ ')(;$ (#/($ (% E%(,' -(,#/%$ (% M$,' S( %(()/-$ &(%-( ()(/$"/$+$ ' $"//$+$ $ *( %' )( *(+( ')(;$, ',*( )$:(% (" $"/:,( +( "') '"',() )* "$)//$/H%.
"..% LABORES POST COSECHA • • •
D()/%(/H% +( $#' '% *<#/') P'+$ +( ,$"(' U%/',#/$/H% +(" :,'-( '% *<#/')
".&. CLIMA E" #$%&' )( $+$-$ :/(% $ "/#$) -,'/$"() ' )*:@-,'/$"(). E) #) )*)(-/:"( $ "') ,<') *( (" $&*$$-( ,()/)-( #(>', "') /(%-') *( J)-(.
".$. SUELOS E)-( ,*-' )( $+$-$ $ *$"*/(, -/' +( )*("' *( )($ :/(% +,(%$+' '% *%$ $"-/-*+ #/#$ +( 600 #)%# (,' )( $+$-$ #(>', $ )*("') ,'*%+') +( 1.5 $ 2#. +( -(-*,$ /%-(,#(+/$ ,$%$ $,/""')$ ,$%$ "/#')$ ' ,$%$ $,(%')$ C'% *% *( $,<( (%-,( 5.5 $ 7.5. L*(,' $,$ 2011
".%. VARIEDADES FAO 2007 E/)-( *%$ &,$% +/(,)/+$+ +( $,/(+$+() )/% (#:$,&' "$) #) '%'/+$) '#(,/$"#(%-( )( *(+(% $&,*$, +( "$ )/&*/(%-( ',#$ • •
V$,/(+$+() R'>$) E+?$,+ $+(% (%- T'## A-/%) Z/"" (/-; V$,/(+$+() (,+() A";'%)( *"/( A#("/(
".%." C'(')*+(-*)'- /+ 0'- (1)'0+- ;'(+/'/+-: K+1*: D( -$#$9' &,$%+( 500 $ 800 &, +( '"', $#$,/""' $%$,$%>$+' '% ;$$ ,'>/$ $ "$ #$+*,( () +( ',#$ '$"$+$ ',:/*"$, +( $&,$+$:"( )$:',.
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H'00+1: D( -$#$9' #(+/' $ &,$%+( 380 $ 700 &, *( "$ #$+*,( $+*/(,( *% '"', ,'>'@$#$,/""' '% ;$$ ,'>/$ () +( ',#$ '$"$+$ +( *"$ /,#( +( '"', )$:', $&,$+$:"(). E) *%$ $,/(+$+ +( #(+/$ ()-$/H%.
T344< A*=1-: D( -$#$9' &,$%+( 600 &, +( ',#$ ':"'%&$ '$" ,()/)-(%-( $ +$9') #(%/') '% #$', (,<'+' +( '%)(,$/H% (,' %' -/(%( "$) #(>',() $,$-(,<)-/$) (% *$%-' $ )$:', $,'#$.
V+(/+-: K+**: D( ',#$ '$"$+$ -$#$9' #(+/$%' $ &,$%+( 600 &, '% *%$ *"$ +( '$ /:,')/+$+ >*&')$ #* /,#(. A4+0+: E) ',/&/%$,/$ +( ,/$ O/+(%-$" -/(%( '' '%-(%/+' +( /:,$. A*'80>3: D( -$#$9' #(+/$%' $ (*(9' :$>' (% /:,$ ,/%/$"#(%-( +()$,,'""$+' (% MJ/'. M'100' S8+(: D( -$#$9' (*(9' 10 '%$) ',#$ $"$,&$+$ $"$%$+$ +( )$:', *(,-( ,'+*/+$ ,/%/$"#(%-( ', F/"//%$).
".#. FORMAS DE CULTIVO ".#." DIRECTA: E% ()-( $)' "$) )(#/""$) )( )/(#:,$% (% :'")/-$) +( ")-/' #$(-$) '% 20 #. +( +/#(-,' 25 #. +( $"-*,$ (" )*)-,$-' *( )( $,&$ (% "$) #$(-$) +(:( '%-(%(, 3 $,-() +( -/(,,$ J,-/" 1 $,-( +( ()-/J,'" +( :'/%' :/(% +()'#*()-' 300 &,. +( )*(,')$-' )/#"( 500 &,. +( "',*,' +( '-$)/' ', #(-,' :/'. L$) )(#/""$) )( +(:(% *:,/, "/&(,$#(%-( '% -/(,,$ %$ $#$+$ +( $>$ ' )$,$ +( $,,'. L$) #$(-$) +'%+( )( ;/' "$ )/(#:,$ )( +(:(% '"'$, (% +':"() ;/"(,$) )($,$+$) (%-,( )< $ 60 * 80 #. (% "'$" )'#:,($+'. U%$ ( *( /%//$ "$ (#(,&(%/$ +( "$) "%-*"$). L' *$" '*,,( (%-,( 20 30 +<$) +()*J) +( "$ )/(#:,$ )( +(:( ,(-/,$, /%#(+/$-$#(%-( "$ ':(,-*,$ +( $>$ ' )$,$ +( $,,'. L$) #*+$) +(:(% )(, ,(&$+$) (,/H+/$#(%-( ':)(,$+$) )/)-(#-/$#(%-( $,$ ,($"/$, (" '%-,'" +( "$&$) (%(,#(+$+() #$"($). U%') -,(/%-$ +<$) +()*J) +( "$ (#(,&(%/$ +( "$) "%-*"$) )( +(:( ,'(+(, $" ,$"(' +( "$ "$%-$ '% -/>(,$ +( '+$, +(>%+'"$ #(>', +()$,,'""$+$ (% $+$ :'")$.
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L$ )/(#:,$ +/,(-$ ,()(%-$ "$ (%-$>$ +( ,'',/'%$, #$', *%/',#/+$+ +( "$) #*+$) ,(+*/, (" (,<'+' $,$ "$ ':-(%/H% +(" ',-$/%>(,-' +(:/+' $ *( )( ("/#/%$ "$ ,($"/$/H% +(" ,(/$>(.
".#. INDIRECTA: E% ()-( )/)-(#$ "$ )/(#:,$ )( ,($"/$ (% $%-(,') ' $"#/&') -,$+//'%$"#(%-( *)$+') (% ;',-/*"-*,$ "') $"#/&') +(:(% -(%(, 120 #. +( $%;' 10 $ 20 #. +( "$,&' 10 $ 15 #. +( $"-*,$. D()*J) +( *( (" $"#/&' )($ %/("$+' +(:( ,'(+(,)( $ "$ $(,-*,$ +( )*,') -,$%)(,)$"() +( 5 #. +( ,'*%+/+$+ )($,$+') (%-,( )< 20 #. +'%+( )( +(')/-$% "$) )(#/""$) )($,$+$) $ 5 #. *%$) +( '-,$) '% "$ $,-( (%-,$" $,$ $:$>'. P$,$ $/"/-$, (" +()$,,'""' +( "$) "%-*"$) (" $"#/&' +(:( )(, (,-/"/$+' '% 5 $ 10 &. D( ()-/J,'" +( ',,$" 100 &,. +( )*(,')$-' )/#"( 50 &,. +( "',*,' +( '-$)/' ', #(-,' *$+,$+'. T$#:/J% +(:(% )(, #$%-(%/+') "/#/') '% ;*#(+$+ )*//(%-( "/:,( +(" $-$*( +( "$&$) (%(,#(+$+(). A,'/#$+$#(%-( 50 +<$) +()*J) +( "$ )/(#:,$ "$) "%-*"$) +(:(% )(, ,(/$+$) (% :'")$) +( '"/(-/"(%' '% +/#(%)/'%() '%-(%/+' +( )*)-,$-' )/#/"$,() $ "$ /-$+$ $%-(,/',#(%-(. P$,$ ':-(%(, *% ("($+' ',(%-$>( +( ,(%+/#/(%-' (" ,(/$>( +(:( )(, ,($"/$+' (% "$) ;',$) #) ,()$) +(" +<$.
".#.& TÉCNICAS PARA EL IN9ERTO L') #J-'+') +( /%>(,-' #) *-/"/$+') (% #$%&' )'% "') +( *9$ ' /%&"J) )/#"( (% $#:') $)') )'% *)$+$) ,$#$) +( 8 $ 12 #. '% 3 $ 4 (#$) $/$"() +( "$ *%-$. P', #J-'+' +( /%>(,-' +( *9$ )( )/&*(% "') )/&*/(%-() $)')
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".?. INSUMOS LOAN IDROBO 1!!2 E" *"-/' +( #$%&' ,(*/(,( +( *%$ &,$% $%-/+$+ +( /%)*#') $&,'(*$,/') $,$ ':-(%(, *% :*(% ,(%+/#/(%-' $"/+$+ +( "$) ,*-$) $ '%-/%*$/H% )( +(-$""$% "') #$-(,/$"() :)/') $,$ (" #$%-(%/#/(%-' +( "$) "$%-$/'%()
TABLA DE INSUMOS INSUMO @(630+- 1+(*'/3F+(*0'1*+- 2('180'/3A6313- >30'(+-
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