Today, our agricultural holdings and businesses must be reorganized and modernized to become competitive in both the domestic and especially the international markets.
To achieve this, they need, among other things, a simple system for maintaining agricultural records and accounts, allowing producers to monitor the smooth operation of their holdings or businesses and the evolution of their profitability.
Specifically for young farmers, who are free from biases, the accurate maintenance of agricultural records and accounts serves as a kind of compass on the difficult journey of future agriculture.
A similar principle applies to future agronomists who will be called upon to guide young farmers through the challenging paths of competitive agriculture.
The understanding and, more importantly, the application of accounting principles in modern agricultural holdings and businesses, both by agronomists and even more so by young farmers, do not require specific knowledge of general accounting, but rather a good understanding of the principles of agricultural production and, more importantly, a good understanding of how the agricultural holding or business of plant and animal production operates.
