Contaduría Pública · 2026

Conocimientos financieros y prácticas empresariales en productores de papa de la vereda El Páramo (Tutazá, Boyacá): un estudio de caso.

Resumen

This study analyzed the financial knowledge, business practices, and perception of the economic role of potato producers in the El Páramo village, municipality of Tutazá, Boyacá. A qualitative approach with descriptive support was employed, based on semi-structured interviews with eight producers and a survey applied to twelve additional producers. The results show that producers possess practical knowledge related to production costs and investment; however, weaknesses persist in the systematization of financial management. Marketing relies heavily on intermediaries, which reduces profit margins. Additionally, a gap is identified between the business practices carried out and the self-perception of producers as agricultural entrepreneurs. A strong need for basic financial training and institutional or associative support is evident. It is concluded that strengthening financial management and marketing strategies is key to improving the economic sustainability of potato producers.

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