SOCIAL DEBT IN THE AGRICULTURAL SECTOR: A STRATEGIC APPROACH BASED ON BALANCED SCORECARD

STRATEGIC MANAGEMENT OF SOCIAL DEBT IN THE AGRICULTURAL SECTORPaying off a debt exceeding 200 million soles without bankrupting regional finances is today's greatest administrative challenge. In this book, Guillermo Arturo Gouro Mogollón, Pedro Ausberto Gonzales Rivas, and Carlos Alberto Ríos Campos demonstrate that the problem is not merely a lack of money. The real crux of the matter lies in a management structure that has become obsolete. After years of analyzing the Piura Regional Directorate of Agriculture (DRAP), the authors reveal how the accumulation of interest under Decree No. 037-94 ultimately stifled the agency's operational capacity.This work breaks the inertia of "it can't be done." Through the Balanced Scorecard, it charts a course where technology and process control move beyond theory to become the real solution for thousands of unemployed workers. This is not a conventional academic study; it is a management engineering proposal to stabilize the state's finances and ensure administrative justice for agricultural workers. In short, it is a system in which institutional efficiency is the only serious path toward regional financial recovery.