<div class="text-justify"> Companies since the industrial revolution have been playing a fundamental role in the production of a country, that is why they have been evolving despite all the difficulties that have been presented as the pandemic over time, in order to increase productivity and thus to meet the needs of the population and obviously increase the profitability margin of its owner.</div>
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<div class="text-justify"> Based on this, a series of administrative, financial and accounting methods have been presented that allow them to improve the economic result of the entity. In the same way, accounting has been updated from books written by hand to be composed of computerized accounting systems that facilitate and omit most of the mathematical errors originated in previous times.</div>
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<div class="text-justify"> Therefore and following the order of ideas, one of the first steps to implement accounting within the company and to automate it is to make a plan or chart of accounts which must be adapted to the requirements of the organization, which must be updated depending on the technical accounting regulations in force for the current period and must also be flexible for the incorporation or elimination of any account, whether nominal or real, due to fiscal or administrative reasons.</div>
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<div class="text-justify"> It is important to point out that each company should have a detailed chart of accounts adapted to its requirements, with its respective management instructions, especially in agricultural production units, which by their nature should have specific accounts that allow for greater control, such as the case of shrinkage originated during the production process, inventory management of biological assets, among many other items.</div>
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<div class="text-justify"> That is why these accounts are crucial to know with great accuracy their movements of inputs and outputs to be taken into account to keep updated the information required by management, allowing optimal decision making, likewise, staff training for the registration of accounting operations is essential as they are the overseers for there to be a real and reliable information.</div>
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