Análisis de costos en el sector lácteo con relación al proceso productivo de leche en la Hacienda Juticaray 2021

Abstract

The dairy sector is considered by research studies worldwide as a strategic part of livestock farming, due to the high demand it has, since it is very difficult to observe an economic decline; however, in this sector, specifically in milk production, the main problem is reflected as the empirical management in the administration of the farms. For this reason, the main objective of this research was to determine the production costs of the “Juticaray” farm for the period 2021, which is expected to serve as a guide for small businesses and future entrepreneurs who decide to dedicate themselves to this activity, being of great support to know a real point of view about the situation that a business of this nature is going through. The research, being exploratory and descriptive, with a mixed approach, allowed to know the processes and activities carried out by the farm, such as: Feeding, Health, Reproduction and Milking, which facilitated the identification of all the amounts incurred in the production of milk, to subsequently use the absorbing costing method; taking into consideration the correct treatment of biological assets as stipulated in the NIIF for PYMES Section 34 - Agriculture. Based on the information obtained, the actual production cost per liter of milk, the breakeven point and the profit margin were determined. In addition, a comparative analysis of the farm's situation compared to other dairy farms was carried out by means of surveys.