Financial analysis is an indispensable component in the decisions of producers and in the guidelines of agricultural sector policy; therefore, it is key to take this aspect into account when evaluating the problems defined by the mission for the transformation of the countryside (DNP, 2015), in which the existence of a low profitability of the agricultural economy has been recognized. The main causes of this problem are: the availability of technology, prices and the market, credit conditions, among others; placing special emphasis on the accelerated growth of production costs and strong increases in support prices.
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