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ESTIMACION DE EFICIENCIA DE PRODUCCION Y ANALISIS ECONOMICO DE SEIS PREDIOS LECHEROS DE LA COMUNA DE PANGUIPULLI. ESTUDIO DE CASOS

2001; Volume: 29; Issue: 2 Linguagem: Inglês

10.4206/agrosur.2001.v29n2-08

0719-4196

Juan Lerdón, Rolf Rautenberg,

Business, Education, Mathematics Research

During the countable period that goes from January 1 to December 31 of 1998, it was carried out the administration accounting to six farms of the count of Panguipulli, province of Valdivia, X Region de Los Lagos. These farmers belong to the Administration Center of Panguipulli CEGA. The financial flows were counted, as well as the internal movements of each farm, differed by item. For it a system of agricultural administration accounting named CONGA was used. This system was designed at the Institute of Agrarian Economy of the Universidad Austral of Chile for the planning, control and evaluation ofagricultural companies. The main conclusions showed that the profitabilities obtained (of the dairies) fluctuated between -0,2 and 9%, with an average of 3,6%. The lowest profitabilities of the dairies were related with a lower milk production and high capital invested in relation with the respective productions. The best profitability on the other hand is related with a greater relative use of pastures which offers a lower cost of nutrients.The average cost per liter of milk in the analyzed farms is $115, with fluctuations from $95 to $173. The more relevant costs in the dairy farm correspond to the specific direct costs with 58% on average. Among these cost, the feeding showed the biggest importance with 42,8% on average, followed by replacements and wages. In relation to the financial state, 3 of the 6 analyzed farms showed a negative liquidity, due to the existence of overdrafts and the financing of actives of long term with short term contracted debts. On the other hand problems of solvency were not observed in none of the dairy farms.