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Financial Planning of Agricultural and Livestock companies Imprimir E-mail


Sánchez Carlos Omar
Facultad de Ciencias Económicas y Jurídicas
Universidad Nacional de La Pampa
Santa Rosa, La Pampa, Argentina,
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Reception Date: 08/31/2015 – Approval Date: 12/18/2015

This paper attemps to analyse the handling of funds in the agricultural and livestock, verifying
some theoretical issues but –most fundamentally- putting emphasis on practical aspects. Because
of this fact, the financial planning, as a tool of administration is associated with the productive,
economic and investment plan, showing to be efficient in the currency resources. The financial
planning is substantial in the agricultural and livestock companies, as much as there is an
extended period of time because of the expenditure of consumable goods or services and the
originated incomes in the products sale.
This study alludes to an analytical and empirical approach as well, to keep up with the
demands, considering not only theoretical aspects, but also issues regarding the praxis on account
of the interview results made to different actors of the area and the author’s experience as
producer and assessor of agricultural and livestock companies. By means of such application
moments of new investments can be examined in accordance of the relative prices, which could
derive on an analysis of the convenience, without borrowing loans, acknowledgement of the
influence (positive or negative) of an inflation process and the gaining of a realistic and
straightforward praxis.
All in all, a model of the cash flow is presented, which farmers and stockbreeders producers
can carry out, on account of the dynamic and flexible function recognition of such plan, considering
updating quarterly.

KEYWORDS: Financial planning; Relative prices; Cash Flow.

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