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La industria conservera gallega en el desarrollo local: un análisis contable de Friscos S.A

Author

Listed:
  • Cristina Iglesias-Rey
  • Milagros Vivel-Búa
  • Rubén Lado-Sestayo

Abstract

Friscos S.A. es una empresa gallega cuya actividad principal es la fabricación y comercialización de conservas de pescado y marisco, transformación y venta de productos alimenticios del mar, así como la investigación y desarrollo tecnológico de productos del mar. Por tanto, la actividad principal de Friscos se clasifica en el sector de fabricación de conservas de pescado. El objetivo de este trabajo es analizar la situación económica-financiera de Friscos en el período 2013-2015 a partir del estudio de sus estados contables. Este período coincide con un crecimiento del sector conservero, que conlleva a una reorganización de la estructura económica y financiera de Friscos. Con la finalidad de obtener una situación más completa del entorno se realiza un estudio comparativo entre Friscos y las tres grandes empresas del sector: Frinsa, Escuris y Calvo.

Suggested Citation

  • Cristina Iglesias-Rey & Milagros Vivel-Búa & Rubén Lado-Sestayo, 2017. "La industria conservera gallega en el desarrollo local: un análisis contable de Friscos S.A," Revista Caribeña de Ciencias Sociales, Servicios Académicos Intercontinentales SL, issue 2017_07, July.
    • Handle: RePEc:erv:rccsrc:y:2017:i:2017_07:15
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