The agri-food sector is one of the most competitive sectors in the Mexican economy, needing the flow of capital to ensure its profitability in order to grow business ventures. In this sense, 11 projects were analysed, identifying the key components that integrate the business projects, as well as two moments: the one before the operation, which we call the installation, and the moment of the operation itself where negative flows are created before reaching the equilibrium point and the company operates through positive flows after that point. In this regard, sources of funding are defined, which include the subsidy, the flow of resources produced, the participation and financing of venture capital (subsidised or not the finding of a combination of contributions from resources that guarantee the viability of the undertaking is the basis of a viable undertaking, so that the financing is directed towards different concepts of expenditure and their source of financing In this sense, the identification of funding sources based on the expenditure definition is a tool which enables the agricultural manager to recognise and seek to obtain resources in a timely manner and at the lowest cost.
Fernando Romero Torres
Faculty of Accounting, Business Administration and Informatics, Autonomous University of Morelos State, UAEM, Mexico.
Dr. Augusto Renato Pérez Mayo
Department of Studies of the Organizations and Sociology of Organizations, Faculty of Accounting, Management and Informatics, The Autonomous University of the State of Morelos, Cuernavaca, Mexico.
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