The importance of the chart of accounts for the production system.
Business development is linked to the way of doing business and is fed by the challenges and changes that organizations must make to achieve their mission
Therefore, new concepts have been incorporated in the business world, such as globalization, competitiveness, quality, productivity, strategic alliances, world class companies, free trade, value added and process reengineering.
These have increased the degree of difficulty in the operation of companies, which has generated the need to create information systems or accounting controls that allow economic and financial management in line with the evolution of organizations.
That is why accounting is a technique designed to record the economic activity of a unit, through qualitative and quantitative systematic annotations of its states or situation and variations in it.
In order to guarantee the efficiency and effectiveness of accounting information systems, it is necessary to have a chart of accounts in accordance with the particular processes and activities of the organization, and which are in accordance with its objectives../div>
Meanwhile, the development of agricultural production systems has become a complex, growing and important activity, which requires accounting controls that allow to know the financial and economic situation of the production unit..
In addition, they require large amounts of capital to operate, input prices are constantly increasing, mechanization needs are greater, agricultural policies are changing and technological innovations, fiscal and tax regulations require updates in accounting systems.
To conclude, we emphasize the importance of having an accounting system that allows us to know exactly the income, costs and expenses of the production units in order to make better decisions on the actions to be taken by the administrators for the development, transformation and transcendence of the organization.
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