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Desarrollo de una cervecera en una región poco desarrollada a la luz de sus documentos contables: El Alcázar (1928–93). (Development of a brewery in an underdeveloped region in the light of its accounting documents: The Alcazar (1928–93))

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  • Moreno, Alonso
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    Abstract

    En este trabajo realizamos un análisis descriptivo de la historia de una empresa cervecera, desde una óptica eminentemente económico-contable, haciendo especial referencia a los cambios más significativos que han sufrido los documentos contables. El hecho de disponer de fuentes documentales durante un amplio período, 1928-93, permite una amplia visión de los cambios en la información suministrada por la compañía. Nuestro análisis lo basamos, principalmente en la Memoria, que podemos definir como un informe realizado anualmente por la dirección y dirigido a los accionistas, los balances y las cuentas de resultados, además de las actas del Consejo de Administración y de la Junta General de Accionistas. El caso analizado es el de una empresa, El Alcázar, S.A., que en 1990 llegó a situarse en la sexta posición por cifra de negocios entre las empresas de la provincia de Jaén y en la séptima posición por volumen de producción dentro de las empresas cerveceras españolas. En su desarrollo se vio afectada por los distintos regímenes políticos, económicos y sociales del contexto español del siglo XX, además de sufrir importantes transformaciones en su organización, ya que en primer lugar fue adquirida por una importante empresa nacional y posteriormente por una multinacional. El análisis realizado muestra como la empresa se ha ido imponiendo a los acontecimientos adversos de su entorno, sin descuidar su compromiso social en lo que se refiere a su relación con los trabajadores y como la Memoria anual ha evolucionado influenciada tanto por causas de carácter externo como interno. (In this study, we carry out a descriptive analysis of the history of a brewery, from an economic-accounting perspective, paying special attention to significant changes happened in the main accounting documents. The availability over an extended period of archival sources, 1928-93, allows us to have a broad overview of the changes in the information provided by the company. We base our analysis primarily on the “Memoria”, what in fact is a report of the directors directed to the shareholders, the balance sheets and the income statements. Moreover the Board of Directors minutes and Shareholder General Meeting minutes. The present case is that of a company, El Alcázar, S.A., which in 1990, came to hold the sixth position among the companies in the province of Jaén according to the sales volume and the seventh position according to the production volume among the Spanish breweries. Its development was affected by different political, economic and social regimes happened in the Spanish context of the twentieth century, apart from undergoing major transformations in its organization, since it was first acquired by a leading national company and later by a multinational. The analysis shows how the company has subsisted over adverse events in its environment, without neglecting its social commitment with its workers and how the “Memoria” has evolved influenced by both external and internal causes).

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    Bibliographic Info

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2011)
    Issue (Month): 15 (December)
    Pages: 160-204

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    Handle: RePEc:dec:articl:2010-12:160-204

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    Web page: http://www.aeca.es/
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    Related research

    Keywords: Historia de la contabilidad; siglo XX; Informe Anual; empresa cervecera. Accounting history; 20th century; Annual Reports; brewery.;

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