Economic analysis of thirteen dairy farms located in the commune of Panguipulli. Case Study
During the accounting period from January 1 to December 31, 1998, an agriculture accounting system (CONGA) was implemented at the management Centre "CEGA" of Panguipulli city, located in the Panguipulli commune, Valdivia province, X Región de Los Lagos. CONGA system is oriented toward planning, management control, and evaluation of 13 dairy farms from the commune, as a response to the farmers need of having a system to obtain useful and timely data for an adequate decision making process. The technic-economic and cash budget was computed by CONGA system, oriented toward the planning, control and evaluation of management of agrarian enterprises. Then the milk production cost per litter of milk was computed for the 13 farms.This allowed to make a short term (annual) planning, in order to know the technic-economic budgets of each of the farm activities or businesses, the global result of exploitation, the expenditure and income structure, cash flow, and financial indexes. It was also possible to determine the projected cost per litter of milk for the analysed period, from the technic-economic budgets, obtaining in this way seasonality (winter-summer ratio), litters of milk produced, litters/mass cow, dairy AU/breeding AU, price obtained ($/litter), production cost ($/litter), direct costs ($/litter), interests ($/litter), depreciation ($/litter), capital/mass cow, capital/milk produced, gross margin, net gain, and profítability. The management analysis of 13 dairy enterprises allowed to plan the economic and financial result for the 1998 period. From the results given by CONGA system, it was possible to determine the productive and financial measures that influence the economic results of enterprises and allow to make managerial decisions.
| Main Authors: | , |
|---|---|
| Format: | Digital revista |
| Language: | spa |
| Published: |
Facultad de Ciencias Agrarias. Universidad Austral de Chile
2000
|
| Online Access: | http://revistas.uach.cl/index.php/agrosur/article/view/3961 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|