Year: 2026
Type: article
Abstract: The purpose of this study was to identify the elements that constitute management control in agricultural management, an aspect of fundamental interest for the efficiency and sustainability of operations in the sector, considering that it faces a series of unique challenges, requiring rigorous planning, implementation of adequate control tools, risk management and adoption of technologies; Methodologically, it constitutes a quantitative study, within the descriptive context, with a non-experimental, cross-sectional field design, the studied population was located in the Southern Subregion of Lake Maracaibo, specifically the Colón municipality, Zulia state, comprising companies in the agricultural sector dedicated to dual-purpose livestock, with an area between 50 and 150 hectares; The following results are obtained: 100% of producers consider employees as the most valuable intangible asset of agribusiness; 60% express the activities carried out by the staff are not related to their business philosophy... are not clearly aligned with the objectives and goals of the business; 70% of their interpersonal relationships are linked to the power required to execute established activities; 75% frequently invest in new information technologies; 100% provide the necessary technological resources to carry out their work, allowing for greater quantity, quality, and qualified work. It is concluded that the elements that constitute management control in agricultural management are applied as an integrated process that combines the fundamental components of any company, such as structural, technological, and human resources. The latter is the company's most valuable intangible asset and a decisive factor in decision-making, although the activities they carry out are not clearly aligned with the objectives and goals of the agricultural business given their lack of awareness of the agribusiness's business philosophy.
DOI: 10.36390/ftrd3e35
Language: English
Subfield: Accounting
Domain: Social Sciences
SDG: Zero hunger
Open Access status: green
OpenAlex ID: W7162491992