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

Author

Listed:
  • Posadas Domínguez Rodolfo Rogelio

    (Universidad Autonóma del Estado de México)

  • Salinas Martínez Jesús Armando

    (Universidad Autonóma del Estado de México)

  • Callejas Juárez Nicolás

    (Universidad Autonóma de Chihuahua)

  • 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)

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.

Suggested Citation

  • Posadas Domínguez Rodolfo Rogelio & Salinas Martínez Jesús Armando & Callejas Juárez Nicolás & Álvarez Fuentes Gregorio & Herrera Haro José & Arriaga Jordán Carlos Manuel & Martínez Castañeda Francisc, 2014. "Análisis de costos y estrategias productivas en la lechería de pequeña escala en el periodo 2000-2012," Contaduría y Administración, Accounting and Management, vol. 59(2), pages 253-275, abril-jun.
    • Handle: RePEc:nax:conyad:v:59:y:2014:i:2:p:253-275
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    References listed on IDEAS

    as
    1. Pablo Torres-Lima & Luis Rodríguez-Sánchez, 2008. "Farming dynamics and social capital: A case study in the urban fringe of Mexico City," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 10(2), pages 193-208, April.
    2. Somda, Jacques & Kamuanga, Mulumba & Tollens, Eric, 2005. "Characteristics and economic viability of milk production in the smallholder farming systems in The Gambia," Agricultural Systems, Elsevier, vol. 85(1), pages 42-58, July.
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