¡Bienvenido a los primeros pasos en el éxito financiero de su Finca! ¡Estamos aquí para ayudarle!
Este glosario financiero agrícola en español / inglés contiene la terminología necesaria para obtener educación financiera y administrar un negocio agrícola exitoso. ¡Manténgalo a mano ya sea que esté equilibrando su chequera, negociando un préstamo o creando todo el presupuesto de su granja!
Para navegar por el glosario, haga clic en una letra que aparece a continuación o escriba en la barra de búsqueda. Para cada término financiero, la definición en español e inglés se enumera una al lado de la otra. Los términos del glosario resaltados con banners (rayas) verdes indican conceptos centrales importantes que los usuarios deben tratar de entender bien, mientras que los banners (rayas) café denotan una conexión con un cálculo importante.
Los cálculos se pueden realizar en el Financial Scorecard (En Inglés, Español Próximamente) cuando se trabaja en un presupuesto comercial agrícola.
Welcome to the first steps in farm financial success! We are here to help!
This Spanish/English Farm Financial glossary holds the terminology necessary to gain financial literacy and run a successful farm business. Keep it handy whether you are balancing your checkbook, negotiating a loan, or creating your whole farm budget!
To navigate the glossary, click on a letter listed below or type in the search bar. For each financial term, the Spanish and English definition is listed side-by-side. Glossary terms highlighted with green banners indicate important core concepts that users should aim to understand well, while the brown banners denote a connection to an important calculation.
Calculations can be performed in the Financial Scorecard when working on a farm business budget.
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E
ENTERPRISE
An individual crop or type of livestock, such as wheat, dairy, or lettuce. A farm's production plan will often consist of several enterprises.
EMPRESA
Un cultivo individual o tipo de ganado, como trigo, lácteos, o lechuga. El plan de producción de una finca a menudo constará de varias empresas.
ENTERPRISE ANALYSIS
An analysis of one or more individual enterprises, in which a portion of the whole-farm income and expenses is allocated for each enterprise.
ANÁLISIS EMPRESARIAL
Un análisis de una o más empresas individuales, en la que una parte del presupuesto total de ingresos y gastos de la finca se asigna para cada empresa (manzanas, vegetales, leche).
ENTERPRISE BUDGETS
A projection of all the costs and returns for a single enterprise.
PRESUPUESTOS DE EMPRESA
Una proyección de todos los costes y rendimientos para una sola empresa.
EXPENSE
Cost incurred in the process of producing a commodity. Maybe cash or no cash.
GASTO
Costo incurrido en proceso de producción de un producto. Puede ser en efectivo o no efectivo.
F
FINANCIAL ANALYSIS
Going through a series of steps (1) evaluating trends from year to year on the income statement, (2) comparing projected cash flow to actual, and (3) analyzing key financial ratios from the statements, in order to get a complete picture of a farm's success.
ANALISIS FINANCIERO
Consiste enuna serie de pasos (1) la evaluación de las tendencias de un año a otro en la cuenta de resultados, (2) comparación del flujo de efectivo proyectado con el real, y (3) análisis de las razones financieras clave de los estados de cuenta, con el fin de obtener una imagen completa del éxito de la gestión financiera de una granja.
FINANCIAL POSITION
A balance sheet shows financial position: assets, debts, and their relation to each other.
POSICIÓN FINANCIERA
Un balance muestra la situación financiera: activos, deudas y su relación entre sí.
FINANCIAL STATEMENTS
Often used as another term for a balance sheet but also used as a general term for other documents relating to the financial condition of a business such as income statement of cash flows and statement of owner equity.
ESTADOS FINANCIEROS
Representan un registro formal de las actividades financieras de una finca, son documentos que proyectan o reportan la condición financiera de una empresa, como la declaración de resultados de los flujos de efectivo y el estado de capital del propietario.
FIX COST/EXPENSE
An expense that does not change with the amount of production generated also known as overhead.
COSTO/GASTO FIJO
Un gasto que no cambia con la cantidad de producción generada también conocida como
FUTURE VALUE
The value that a payment or set of payments will have at some time in the future when interests are compound.
VALOR FUTURO
El valor que un pago o conjunto de pagos tendrá en algún momento en el futuro cuando los intereses se aplican en periodos venideros.
Compiled and augmented by Miguel Saviroff
The inspiration for this glossary started with a farmer and an agricultural consultant.
Born and raised thousands of miles apart in Latin America, the path of life crossed the pair at a farm financial workshop in New York State. The farmer was an expert apple producer, but needed to grow his financial management skills. The consultant was an expert in farm finances, who sought a student to mentor.
Sometimes when life crosses paths, amazing things happen. And here you are looking at one of those moments.
This glossary, created in collaboration by the farmer and the consultant, holds all of the terminology necessary to gain ginancial literacy and run a successful farm business. Put it in your pocket when you negotiate a loan, or keep it on your desk while you balance your checkbook. No matter where you keep it, know that it will help you keep your business growing.
With much gratitude,
The Cornell Small Farms Program
About the Author
Miguel Saviroff a.k.a. The Consultant
Miguel was born in Venezuela, in 1980 he completed his B.Sc. in Agriculture at California State University, Chico. His major concentrated in Farm Business Management. He returned to Venezuela where he worked as an extension educator for the Fundacion Servicio Para El Agricultor (FUSAGRI). In 1987 he obtained his Master of Science Degree in Agricultural Economics, with a concentration in Farm Financial Management. He returned to Venezuela and worked as the Vice Principal of the United World College of Agriculture (FUNDACEA) for 5 years, and then was hired by the Ministry of Agriculture where after 5 years he became the General Director of Production. He later was a consultant for the Farmers Federation (FEDEAGRO).
In 2000 he immigrated to the USA and became a US Citizen, he worked for 17 years for Penn State Extension as an Extension Educator in Farm Financial Management. He enjoys consulting for the Cornell Small Farms Program because he loves to see farmworkers become farm owners and help them succeed as business people.
