Implications of Agroecological Activity and Accounting Control for Production Systems

Written by:Diomer Antonio Galán Rincón.

Bachelor's Degree.Public Accounting / MSc.Science of Higher Education.

Agricultural activities are carried out with the purpose of being able to produce and transform goods economically from the combination of the binomial of the effort of man and nature to help and favor the biological activity of animals and plants, including also their reproduction, improvement and better growth. Although it is a very old activity in the world, the introduction of an accounting control system in it, has been a little difficult.

Conversely, man, in his eagerness to produce resources to improve his quality of life, has not been aware of the ecological consequences, which in one way or another, severely affect him. It would be unfair to generalize in this aspect, since at present we are trying to activate the human conscience to reduce the environmental cost.

At present, in many countries, agroecological technologies are being introduced in the management of their resources or in the production systems, with the purpose of integrating the components to increase the general biological efficiency and to be able to maintain the production capacities and to be self-sufficient.

In Venezuela, the intention has been to reduce the ecological damage caused by the misuse of natural resources and the indiscriminate use of chemical products, as stated in the Simón Bolívar National Project in one of its strategies, which establishes: Preserve and improve the environment and the quality of life of the communities.

One way to contribute to the improvement of the environment and the quality of life of human beings is through the transformation of conventional production systems to agroecological production systems.

It is necessary to implement some alternative practices since the agricultural development model that has prevailed in recent decades is characterized by an intensive use of natural resources, with the sole purpose of achieving immediate economic benefits, without taking into account the ecological and social stability of ecosystems.

Considering this situation, it is necessary to look for management alternatives that rescue the conservationist principle and combine those techniques that, with a minimum of inputs, allow solving environmental and production problems. In relation to this, it can be said that some agricultural production systems in Venezuela have been transformed or are in a process of transition from a conventional model to an agroecological model.

The development of agroecological production systems, not only in Venezuela but also in the world, is increasingly becoming a necessity to improve the quality of life of human beings, which makes their activity complex, growing and important, requiring accounting controls that allow them to know the financial and economic situation of the production unit, since they require scarce resources to operate, whose costs and prices are constantly increasing, agricultural policies are changing and technological innovations, fiscal and tax regulations require updates in accounting systems.

I hope you like my article and I would appreciate all your comments.