@article{molero2019profitability,
  title = {The Profitability of SMEs in the Agricultural Context of Venezuela},
  author = {Milagros del Carmen VILLASMIL MOLERO and Cecilia Cristina SOCORRO GONZÁLEZ and Yolanda Alicia FANDIÑO BARROS and Ivonne María GIL OSORIO and Daniel Antonio VILORIA DEL VALLE},
  year = 2019,
  url = {https://ibimapublishing.com/articles/JESR/2019/944741/},
  journal = {Journal of Economics Studies and Research},
  volume = 2019,
  pages = 12,
  doi = 10.5171/2019.944741,
  abstract = {The present work was oriented to describe the types of profitability in small and medium enterprises in the agricultural context of Venezuela, based on the theoretical foundations of Ebrard and Brigham (2012), Baena (2010), Besley and Brighman (2010), among others who define profitability as the profits or profits generated during the fiscal year based on the use of the assets, but these benefits have been affected in recent years as a result of the economic policies applied by the national government, a situation that affects the inhabitants of the country given that agricultural companies play a crucial role in the supply of natural resources that make up the population's diet. The research was developed under a positivist approach of descriptive type, with no experimental field design, where the data were collected through primary and secondary sources. The results reveal that these companies are oriented exclusively to obtain a positive financial return in the short term, which justifies their concern when they claim to have some control and knowledge of their profits, but serious doubts as to how to calculate the costs, because they only consider disbursements in cash and not others. Therefore, it is recommended to try to obtain a true economic-integral return, including in the calculation of the same in addition to the economic-monetary costs, the social, political, environmental and opportunity costs.},
  keywords = {Costs, agricultural companies, SMEs, profitability.},
  note = Article ID: 944741
}