Trabajo final de grado
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El otro suelo fértil que el agro debe cuidar: sus finanzas
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Autores
Cerutti, Franco Matías
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Universidad Siglo 21
Resumen
En este trabajo final de grado de la carrera Contador Público se desarrolla un análisis financiero de corto plazo, que no pierde de vista el largo plazo, acompañado de un análisis económico de Agropecuaria San Pancracio S.A. Empresa que se ubica en Río Cuarto, Córdoba. Y cuya actividad principal es la producción agrícola. Los objetivos planteados tienen su origen en metas empresariales manifestadas por los directivos, que involucran comenzar a exportar maní, conocer a detalle su salud empresarial y comenzar a llevar una gestión de sí misma. Se analizan sus estados contables para el año 2.023 comparativo con 2.022, y a partir de ello se realiza un diagnóstico con un plan de implementación afín a sus objetivos.
Abstract In this final degree project for the Public Accountant program, a short-term financial analysis is carried out—without losing sight of the long term—alongside an economic analysis of Agropecuaria San Pancracio S.A., a company based in Río Cuarto, Córdoba, whose main activity is agricultural production. The objectives addressed originate from business goals expressed by the company's management, which include beginning to export peanuts, gaining detailed insight into their financial health, and implementing internal business management. The company’s financial statements for the year 2023, compared with 2022, are analyzed. Based on this analysis, a diagnosis is made and an implementation plan is proposed in line with the company’s objectives.
Abstract In this final degree project for the Public Accountant program, a short-term financial analysis is carried out—without losing sight of the long term—alongside an economic analysis of Agropecuaria San Pancracio S.A., a company based in Río Cuarto, Córdoba, whose main activity is agricultural production. The objectives addressed originate from business goals expressed by the company's management, which include beginning to export peanuts, gaining detailed insight into their financial health, and implementing internal business management. The company’s financial statements for the year 2023, compared with 2022, are analyzed. Based on this analysis, a diagnosis is made and an implementation plan is proposed in line with the company’s objectives.