Universidad Católica Boliviana "San Pablo"

ABSTRACT The project has as an object to devolop a strategic financial planning to minimize operational risk of the agricultura Enterprise BARGO S.R.L. in the región of Aguaí, tourn Obispo Santisteban on Santa Cruz city. BARGO S.R.L. offers a big variety of wide product oriented to rural áreas, to ensure a high- yield crop farm productos. Among de variety of inputs that BARGO S.R.L. offers has since improved, seeds, pesticides, fertilizers, etc. As the main problema was seen that the operational risk of the company BARGO S.R.L. are not valorated. This project presents the most important theories recording finance, accounting and financial. In this paper establish thert the decisions must be in corporated the financial analysis of ratios in terms of perceived risk that the company sees other factors beyond selling other factors of production, such as systematic risk and inflacional risk. Finally we made a financial planning for BARGO S.R.L.