Evaluación económica de la Hacienda Cesítar.

Abstract

The present research determined the components of the production cost to evaluate the cost per litre of milk at Cesítar farm, located in the province of Chimborazo, Guano canton, Urbina sector; as it is an economic evaluation study, treatments and repetitions were not considered, only the information and invoices involved in the production process were collected, along 60 days. The results reflect that the cost components of milk production at Cesítar farm in 2017, had a fixed cost of 27,354.12 USD which represents the 68.43% and which include (permanent labour, equipment, administrative expenses, facilities, machinery and tools), while the variable cost reached an amount of 12,618.9 USD, this included the following components (fertilizers, food, reproduction, occasional labour, health), having a percentage of 31.57%. The production of milk had variation along the 12 months, having a high production in the month of May with 11,027 litres/milk and low in the month of January 8,669 litres/milk, representing an average production of 355.27 and 279.63 litres/milk of the 37 cows in production, resulting an average per cow of 263.34 litres/month. It is determined that the cost of production of litre of milk was $ 0.40 with a profit margin per litre of 0.06; that is to say, a benefit/cost of 1.16. Therefore, in order to improve its profitability, it is recommended to apply the improvement plan, annually evaluate the production costs, and control the management performance to foster new and better management strategies.

Keywords: Cost of Milk Production, Milk, Milk Profitability.