Venezuela has the best cocoa in the world, but this gift of nature does not have the necessary support from the government to strengthen its production. Historically, it was recorded that the Venezuelan Cacao, from 1600 to 1820, occupied the first place of export. Many international publications have indicated it as the highest quality in the world market.
Venezuelan cacao is recognized worldwide for its aroma and flavor characteristics. The genetic variability of Venezuela's cocoas is, perhaps, one of the largest in the world: for example, in the same farm, you can find up to 10 different genetic families, which make it a unique and unique flavor. Taking into account the aforementioned situation, the producers do not have technical or economic support, which allows them to expand their production levels, nor the projections of cultivation and maintenance costs. In addition to this, the rural sector does not escape the various social problems that our country Venezuela is experiencing every day.
Hence, producing today in Venezuela symbolizes a whole journey, because producers have to face various problems, among which are: reduction of the allocation of foreign currency for the purchase of materials and supplies necessary for harvest, uncertainty, scarcity, hyperinflation and delinquency.
This problem points out that producing in Venezuela is not so easy, however, the agricultural sector in the country is demanding various economic policies and strategies that allow it to come out afloat. It is worth noting that the production units must be seen as organizations, since they require the fulfillment of a series of indispensable requirements that promote efficiency, effectiveness and productivity, due to the fact that they face a harsh reality and do not they can afford to lose the investment, that is, sacrifice resources without making any profit.
Nowadays, an agricultural management has become an extremely complicated activity, because the production units require a large investment to operate, the prices of inputs and products fluctuate constantly, mechanization needs are greater, agricultural policies are scarce and little oriented towards this sector, technological innovations produce changes that require managers to be able to adapt and make quick and timely decisions, to achieve the purpose of production, profitability and growth of the agricultural business.
It is for this reason that it is recommended that agricultural companies apply the administrative and accounting principles, being necessary the use of cost accounting and especially the knowledge of crop costs, which leads to making decisions based on the projections of investment and profits that allow to guarantee an effective and effective management.
It is worth mentioning that cost accounting is a discipline that has marked importance in the organizational world, providing the necessary information to know the critical aspects of production and the costs of it, that is, cost accounting gathers related information with the costs that are incurred. Thus, the cost structure is a tool that contributes to decision making within organizations.
However, it should be noted that the vast majority of production units in Venezuela do not carry adequate and appropriate administration or accounting, since the control of income is mostly carried out by the owners, which is why, in On occasions, both performance and production are affected.
The process of globalization that agricultural companies face requires a moderate and active management that allows them to be competitively inserted in it. The management of farms has been given little importance; which has originated diverse problems, affecting especially to the production and yield of the agricultural items. Also in the sector have been observed companies that in difficult times grow, while others survive or disappear, corresponding this difference to the capacity of the producer (management), to face the changes in the environment in which the production is developed
In summary, we can affirm that the production units in Venezuela need to promote both the efficient administrative process and the reactivation of production, since it is vital to guarantee the country's food security.
