Transformación Digital en la Contabilidad Financiera: Retos y Oportunidades en la Era Tecnológica Enfoque en la Mano de Obra del Sector Lácteo Colombiano

Abstract

This analysis is the antithesis of passivity. While the Colombian dairy sector is a giant with feet of clay, with high levels of informality and a digital gap that hinders it, this work proposes that AI is the tool to build a new future. It is ironic that cutting-edge technology is the solution to the most deep-rooted problems. The research, which is like a documentary detective, uses official data from entities such as DANE, OCILAC, and Asoleche, and combines it with a Google Gemini simulation. This simulation acts as a crystal ball, predicting demand and planning shifts to optimize 6 human resources. The results demonstrate that, despite barriers such as cultural resistance and lack of connectivity, there are opportunities: AI can automate repetitive tasks, improve decision making, and open access to digital markets. It is concluded that AI is a strategic alternative to optimize labor costs in dairy SMEs, as long as it is supported by public policies, investment in technology, and digital training.