Determinación de la rentabilidad agropecuaria del Centro Salesiano de Formación Agropecuaria

Abstract

The Centro Salesiano de Formación Agropecuaria is a non-profit organization dedicated to cattle, swine and small animals raising as well as to dairy and tomato production. This organization lacks technical and financial controls in agricultural production which prevents it from making good decisions and having a good management and control of its production units. In order to resolve the problem exposed above is the animal and product costing is performed, as well as a financial analysis to determine the economic benefit generated by each production unit. For the study discussed above, general background information and numbers regarding the cattle production are collected. There is also an analysis of the different accounts of the Financial Statements to determine the profitability of the company. After completing the financial analysis and animal and product costing it is concluded that the Centro Salesiano de Formación Agropecuaria lacks management and proper planning of resources which has caused losses in the periods 2012 and 2013 due to low production, accumulation of unnecessary costs, long-term debt, inadequate distribution, sorting and updating of their accounts.