Throughout history, agricultural activity has gradually implemented the techniques that have been handed down from generation to generation, with only minor variations for centuries. However, it was at the end of the 19th century and the beginning of the 20th century, when the development of new economic techniques began, with the use of chemical fertilizers, selected seeds, agricultural mechanization, genetic improvement, concentrated feed, pasture improvement and pasture rotation, among others.
Likewise, new models of agricultural and livestock development have been promoted worldwide in accordance with new government policies; that is to say, a new vision that accompanies the production and development systems and new challenges are posed in the 21st century that the agricultural enterprise must assume to support its existence as a unit producing foodstuffs that satisfy the needs of society.
From this point of view, it can be seen that agriculture and livestock farming today face a great challenge, namely, to meet the needs of the world's rapidly growing population in a sustainable manner and with due regard for the protection of the environment. This aspect requires the recognition and application of different technological innovations and advances in the rationalization of management, so it is essential that the agricultural and livestock producer can have accurate and updated information on all the processes inherent to this field.
In this sense, the agricultural activity is called to be conceived from a business point of view, carrying out an efficient and profitable process, where it is not enough just to know a production technique, but must be calculated, among other factors, such as the size of the farm, labor, machinery to be used, the way to develop the production and effective control measures.
In this respect, Baquero et al. (2002) point out that the modern agricultural manager or businessman "is increasingly careful with respect to the systems for recording financial and accounting data, which serve as a basis for planning his resources and evaluating his financial statements for a given period". In this way, the accuracy of each accounting report serves the owner to learn about the degree of growth of his business, when he makes the accounting records and the results of financial analysis the key tool for understanding the transactions related to the business.
Note: all images were taken with my Samsung j2 phone.
Reference Consulted
1.- Baquero, J. (2002) Contabilidad Agropecuaria. TERRANOVA Encyclopedia. Bogotá, Colombia.
Hello @dimalgio, sientete libre de publicar en español si lo deseas.
También te invito a verificarte, sigue este link:
https://steemit.com/hive-193637/@hive-193637/verificacion-de-los-miembros-de-la-comunidad-oficial-steem-venezuela-3ra-parte
Hasta pronto
muchas gracia @tocho , gracias por las orientaciones , con gusto tratare de hacer la verificación