The lack of use or accounting development in a company is not knowing the financial situation, in addition to not knowing if a good management of resources has been established and also not being able to measure and value the economic facts..
That is why the lack of an accounting system that meets the administrative, economic, financial and fiscal requirements is crucial for the development and transit of organizations today, because otherwise it will not have quickly and efficiently the economic facts through which the company has transited.
Such situation generates, the lack of knowledge within the farm, together with this, the deficiency in terms of a good management of resources and the lack of evaluation by the people involved, it is necessary to emphasize that due to this context, certain consequences occur that over time are placed with serious events, such as; resources misused or perhaps not timely within the agricultural activities.
Consequently, this situation can generate a wear and tear of capital, in addition to large losses due to not knowing the reality of the company, having an agricultural activity that is not producing what is necessary to reward what has been invested.
Therefore, accounting has several functions, but its main objective is to provide information when required or on certain dates reasoned information, based on technical records, of each and every one of the operations carried out by a company regardless of its size, capital or function.
To conclude we can state that it is also in charge of controlling all the economic facts that occur within any organization, therefore it has become the primary basis of the accounting information systems that provide the owners with the necessary economic inputs to make an effective decision.