Análisis de costos y estrategias productivas en la lechería de pequeña escala en el periodo 2000-2012

Posadas Domínguez Rodolfo Rogelio (), Salinas Martínez Jesús Armando (), Nicolas Juarez (), Álvarez Fuentes Gregorio (), Herrera Haro José (), Arriaga Jordán Carlos Manuel () and Martínez Castañeda Francisco E. ()
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Posadas Domínguez Rodolfo Rogelio: Universidad Autonóma del Estado de México
Salinas Martínez Jesús Armando: Universidad Autonóma del Estado de México
Álvarez Fuentes Gregorio: Universidad Autonóma de San Luis Potosí
Herrera Haro José: Colegio de Posgraduados
Arriaga Jordán Carlos Manuel: Universidad Autonóma del Estado de México
Martínez Castañeda Francisco E.: Universidad Autonóma del Estado de México

Contaduría y Administración, 2014, vol. 59, issue 2, 253-275

Abstract: An accounting analysis was performed on the evolution and performance of productive, economic and marketing strategies implemented by small-scale dairy farmers in the periurban area of Texcoco, Mexico. Economic and production records for 1023 lactation were obtained in two periods, 2000 and 2012. The general cost methodology was used to establish the accounting structures of these production systems, and the re-adjustment of values financial methodology through calculating deflated values based on data from the Mexican National Index of Consumer Prices. Evidence is presented that farmers in Stratum I defined as strategies not hiring temporary or permanent labour, as well as independence in the purchase of inputs (this Stratum produces 90% of its inputs). Stratum II reduced 3 of the main 4 items of the total production cost (feeding, medicines and breeding) and increased the mean profit per litre of milk ($ 2.00 MXN) through selling strategies. Stratum III defined as their strategies increased productivity (59%), a reduction in the cost (29%) of the main input (feed) and taking advantage of their productive scale to obtain a higher receipt of revenues for the farm.

Keywords: costos de producción; estrategias económicas; insumos productivos; política económica; producción de leche (search for similar items in EconPapers)
Date: 2014
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