Reestructuración y automatización del control del activo biológico en la producción forestal

Abstract

This report aims to establish a comprehensive model for the control, valuation, and accounting of forest biological assets within the company under study, developed during the approximate period of internship execution. This model seeks to accurately reflect the operational reality of the plantations, ensure compliance with the International Financial Reporting Standards (IFRS), and optimize strategic decision-making within the forest production cycle. The applied methodology combined direct field observation, training with the forestry department, documentary analysis, and accounting review, which made it possible to identify the existing disconnection between operational processes and their financial recognition. Among the main results, the integration between the forestry and accounting areas stands out, as well as the standardization of technical-operational language and the creation of an Excel tool that automates the control of biological assets, inventory, and costing. This proposal made it possible to improve the quality, accuracy, and timeliness of financial information, strengthen data traceability, and consolidate a more efficient, transparent, and aligned accounting management system with the productive dynamics of the forestry sector.