This study analyzes the application of International Accounting Standard IAS 41—Agriculture in poultry companies (ISIC A0146.03) in the province of Tungurahua, Ecuador, with the aim of evaluating the degree of regulatory compliance, the level of technical knowledge of accounting managers, and the impact of the lack of homogenization in the presentation of financial statements. The research is based on a quantitative–descriptive approach, through the application of a structured questionnaire to 26 representatives of poultry companies, complemented with the financial analysis of the activity during the period 2010–2024. The results show that the application of IAS 41 is not exhaustive or uniform, and various valuation methods are used that are not always aligned with the fair value approach required by the standard. Likewise, significant heterogeneity in accounting criteria is detected, which limits comparability and reduces the usefulness of financial information for decision-making. Most respondents have general but limited knowledge of the standard, which affects its technical implementation. The study concludes that it is necessary to strengthen specialized accounting training, establish sectoral standardization criteria, and promote regulatory supervision to ensure transparent, coherent, and useful financial information.

La presente investigación busca abordar la relación entre el endeudamiento y la rentabilidad financiera del Sector Automotriz de la provincia de Tungurahua en el periodo 2015-2020. Se utilizaron fuentes secundarias, por medio de la base de datos de la Superintendencia de Compañías, Valores y Seguros. De la misma manera, la metodología que se empleó fue Z de Altman y correlación de Pearson, que se utilizó para medir la relación entre las dos variables. Entre los principales resultados obtenidos se determina que a través de los años el endeudamiento ha ido disminuyendo considerablemente. Así mismo, la rentabilidad financiera se ha ido reduciendo, esto se debe a problemas externos que ocurrieron en el país. Finalmente, se analizaron las medias de los indicadores de rentabilidad y endeudamiento y se concluyó que en el 2016 y 2020 existe una correlación positiva media, es decir, se tiene que el rendimiento financiero por parte de las empresas fue logrado gracias al financiamiento con proveedores y entidades financieras.

The purpose of this research is to help in decision making by applying fuzzy logic in indicators that have a lot of importance, using the ratios of two dealerships in the province of Tungurahua in Ecuador and thus prove the objective of applying financial indicators through fuzzy logic to help in decision making in the automotive sector. With this, it is expected to help validate the level of belonging that the indicators selected for this project have with their risk qualifiers. For the application of this theory should be used linguistic variable, in addition to their ranges are valued on scales from 0 to 1. With fuzzy logic helps the application and verification of financial risks that have at the present time, whether it shows greater than the risk-free reality and with excellent solvency. But in the activity that is low in the level that is presenting by the increase of risk. The result was a clearer and more concise answer in the automotive field, determining that Tungurahua, in spite of having one of its main sources, the sale of vehicles, also has gaps in its values that can be improved with more real data and also be applicable with faster strategies thanks to the use of fuzzy logic.