Accounting Processes for the Marketing of Agricultural Products. Case: Mi Finka SAS of El Banco, Magdalena Procesos contables para la comercialización de productos agropecuarios. caso mi finka SAS de El Banco, Magdalena

Abstract

 The purpose of this research project was to optimize the accounting processes related to the commercialization of agricultural products at Mi Finka SAS, located in El Banco, Magdalena. It arose from the limitations in the current accounting management, which directly affect the company's strategic decision-making. A quantitative approach was adopted for the development of the study, using a survey as the main instrument, applied to a sample of 50 employees from the administrative, accounting, and logistics departments of the organization. The results allowed for the identification of critical factors in accounting management, such as the need for process digitalization, the strengthening of inventory control, regulatory compliance, and customer satisfaction perception. Based on the analysis of these results, key elements for accounting optimization were identified, including the incorporation of technological tools and transparency criteria, with the aim of improving operational efficiency and increasing the company's competitiveness in the regional agricultural market.