Accounting practices for competitiveness in family farms in the Mamanguape Valley
Palabras clave:
Family farming, Agricultural competitiveness, Accounting practicesResumen
This study addresses the importance of accounting practices in the competitiveness of family farms in the Mamanguape Valley region. Family farms play a crucial role in the local economy, but they face challenges in staying competitive in the ever-evolving agricultural market. The study highlights the need to adopt efficient and strategic accounting practices, going beyond the simple recording of financial transactions. The objective is to analyze the accounting strategies that can increase the sustainability and competitiveness of these properties, contributing to the economic and social development of the region. The research investigates the accounting management practices used, identifies challenges faced by rural landowners in implementing these practices, and highlights the benefits obtained by those who apply them correctly. The methodology used involved a field research with owners and managers of family rural properties, using electronic questionnaires. The results indicate a diversity of methods used for financial control, with most keeping detailed records of expenses and revenues. The study highlights the importance of continuing education and access to financial and technological resources to strengthen accounting management in family farms. It is concluded that efficient accounting practices are fundamental for the competitiveness of these properties, directly influencing decision-making and contributing to the sustainable development of the Mamanguape Valley region.
