el Gestión de costos de producción en la agricultura familiar y empresarial de Bolivia: análisis de situación actual

Abstract

Production cost management in Bolivia's agricultural sector faces a profound structural duality. This article analyzes the current situation of agricultural accounting, focusing on the transition from traditional historical cost models to the fair value framework established by IAS 41. In the Bolivian context, this accounting evolution manifests in two distinct ways: on one hand, corporate agriculture (mainly concentrated in the East) uses these international standards as a driver for financial leverage and a key requirement to mitigate information asymmetries before investors and global capital markets; on the other hand, sustainable family farming (predominant in the Altiplano and Valleys of La Paz) requires the adaptation of these models to recognize local technical variables, phenological cycles, and, fundamentally, the separation of in-kind family labor contributions from monetary expenditures. Through a geographical and methodological analysis, this paper examines how the reliable measurement of biological transformation—growth, procreation, and production—transforms traditionally static inventories into dynamic reflections of true productive potential. It is concluded that accounting standardization under IAS 41 and IFRS for SMEs provides both productive models of Bolivian agriculture with a global financial language, building a platform of transparency and technical rigor that ensures verifiable economic sustainability and competitive insertion into value chains.