La empresa en el campo

Administración y control de empresas agropecuarias

La ubicación geográfica, la variedad climática y los diversos recursos naturales han creado en nuestro país un ambiente propicio para la explotación agropecuaria, es decir, es óptimo para cultivar diferentes tipos de granos, hortalizas, frutas y la floricultura, así como para la cría y explotación de porcinos, bovinos, ovinos, entre otros animales. Aun así el Producto Interno Bruto (PIB) de este sector es inferior al 6%, debido, principalmente, al deficiente manejo del agua y la tierra, y la escasa infraestructura para apoyar la producción de alimentos.

El potencial que tiene el campo colombiano es enorme y para ser explotado necesita de personas dispuestas a aprovecharlo de la mejor manera posible. Requiere de personas que sepan tanto de la actividad agrícola en sí misma como de la administración propia de una empresa, a fin de constituir la producción de alimentos en una empresa exitosa, firme y, sobre todo, sostenible. En este sentido, constituir la actividad agropecuaria como empresa requiere del conocimiento de las Normas Internacionales de Información Financiera y de las Normas Internacionales de Contabilidad, de la legislación aplicable y los aspectos técnicos, y de las habilidades propias de la administración.

El profesor José Heber Aguirre Pérez, máster en contaduría con diplomados en NIIF/NIC y en Desarrollo endógeno sustentable, hijo de campesinos conserva en su alma su sentido humano acerca del “Saber vivir por lo demás”, de manera que su labor se desarrolla tanto en la academia como en los cafetales. Por ello nos ofrece su obra Administración y control de empresas agropecuarias, en la cual aborda los aspectos técnicos, administrativos, contables y humanos para la creación de empresa.

En esta obra, el profesional (en contaduría, administración, ingeniería, veterinaria y zootecnia) o el interesado en producir y explotar el sector agropecuario encontrará una obra completa que lo guiará desde los aspectos básicos de la creación y administración de empresa y las cualidades del empresario a nivel general, para enfocarse en las características propias de la empresa agropecuaria. Dedicando una parte especial a la ganadería, donde de forma detallada aborda los elementos que deben tenerse en cuenta en la cría de ganado, desde su manejo y cuidado hasta su venta, enmarcado en un proceso de desarrollo sostenible y producción más limpia.  

En Administración de empresas agropecuarias además se abordan los aspectos económicos que influyen en la administración de la empresa, desde las fuentes de financiamiento, pasando por los costos y la rentabilidad de esta. Por ello, los lectores se encontrarán con una obra que les brinda las herramientas necesarias para emprender en el campo. Pues el desarrollo de un país con un gran potencial agrícola debe generar y crear empresa no solo industrial sino aprovechar todos sus recursos.

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