Impacto de la contabilidad e costos en la gestión pecuaria de una finca ganadera

Abstract

In the municipality of Calamar, Guaviare, livestock farming is one of the main economic activities, especially the production of fattening and dairy cattle. However, producers face difficulties in accounting management, as the prevailing perception is that accounting is an unnecessary expense rather than a strategic tool for resource control and optimization. This view negatively impacts livestock farming by limiting financial control, hindering the identification of real profitability, and restricting access to credit and support programs, which compromises the sector's sustainability. Furthermore, the lack of adequate records impedes long-term planning and hinders the use of technological innovations linked to the Agro 4.0 model, which integrates tools such as the Internet of Things (IoT), artificial intelligence, and automation to optimize production processes. In this context, the research aims to propose solutions that strengthen accounting formalization and operational management on the region's livestock farms, with the goal of boosting their productivity, competitiveness, and sustainability in an increasingly demanding environment.