Economic study of a pig production establishment
DOI:
https://doi.org/10.56563/costosygestion.105.3Keywords:
General Theory of Cost, pig production, transfer pricing, cost management, decision makingAbstract
Pork production has become relevant in recent years thanks to changes in consumption habits, with the consumption of this type of meat increasing. This reality, which presents itself as an opportunity for small and medium-sized companies in the sector, finds them in many cases in situations in which they do not have an adequate use of cost techniques that allow them to generate useful and timely information for the decision-making process. In addition to this we have to consider that the pig producer is a price taker, in consequence, cost management and control becomes vital to maintain the company’s competitiveness.
This paper analyzes an establishment located in the district of Bahía Blanca, in order to provide a methodology that allows timely, reliable and complete information on costs and income on the management of the agricultural company. In order to obtain information for decision making, we work by differentiating the different stages of the production process with their respective productive results.
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References
Bottaro, O., Rodríguez Jáuregui, H. y Yardin, A. (2004). El comportamiento de los costos y la gestión de la empresa. Buenos Aires: Editorial La Ley.
Cartier E. N. (2017). Apuntes para una teoría del costo. Buenos Aires: Editorial La Ley.
Duran, R. (1984). Investigación sobre rendimiento del ganado porcino e inversiones de capital en empresas dedicadas a su producción intensiva. (Tesis de la Maestría en Administración Rural). Departamento de Economía, Universidad Nacional del Sur. Bahía Blanca.
Marcelletti, F. (2017). Determinación y análisis de la estructura de costos e ingresos de un establecimiento dedicado a la producción porcina. (Trabajo Final de Grado de la Licenciatura en Administración). Departamento de Ciencias de la Administración, Universidad Nacional del Sur, Bahía Blanca.
Yardin, Amaro. (2012). El Análisis Marginal. Tercera Edición, Buenos Aires: Editorial Osmar Buyatti.
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