Análisis e implementación de costos agropecuarios en la crianza, reproducción y producción de leche bovina, caso de estudio: Ganadería “San Ángel” ubicada en la provincia del Azuay, cantón Sevilla de Oro

Abstract

The analysis and control of costs in the "San Angel" Livestock is of utmost importance, since it allows keeping an updated record of the amounts incurred in breeding, reproduction and milk production during the year 2021, in order to establish a reasonable price, which goes hand with the market demand and in turn implies economic benefits for the farmer. Our integrative project was born with the objective of analyzing and implementing the agricultural costs in the breeding, reproduction and production of bovine milk in the "San Angel" Livestock. For the case under study, a descriptive and applied research was carried out, through a mixed methodology, where initially data was obtained that facilitated the knowledge of the real costs of the different processes that have been implemented and the current state of the same, for the application of a cost system by processes, which allows to identify the critical points of the current management, and in turn recommend new processes to optimize resources and thus increase income. For this implementation, the cattle were classified in two stages: breeding and reproduction, and production, the first one includes the manger stage from 0 to 3 months, breeding from 3 to 18 months, and reproduction from 18 months of life, and in the second one, milk production, which starts from the first calving, that is, on average from 27 months of life. In the first chapter, the theoretical framework and the accounting regulations within the livestock activity were studied and analyzed, in the second chapter, information was gathered that allowed to know in depth the management system of the property and the livestock herd, and finally, in the third chapter, the cost model by processes was implemented according to the breeding, reproduction and milk production stages. Once the cost system was implemented, the economic results for the period 2021 were not favorable, however, from this the owner will be able to make appropriate and timely decisions.