Resumen

LERDON, Juan; BENTJERODT, Diego; CARRILLO, Bernardo  y  MOREIRA, Víctor. Economic analysis of 11 estates producing milk and meet in the Los Ríos Region, Chile. Idesia [online]. 2015, vol.33, n.4, pp.89-104. ISSN 0718-3429.  http://dx.doi.org/10.4067/S0718-34292015000400012.

The accounting data used in the analysis was obtained through CONGA, software designed by researchers in the Institute of Agricultural Economy of the Austral University of Chile. The aim was to be able to plan and control the management of farming businesses. Furthermore, structures of costs and income to producers were established in order to identify the activities with most relevance in the final result of each exploitation. Parallel to this, technical and financial budgets were used to determine the principal indicators, such as profitability, liquidity, solvency and financial autonomy. The main conclusions obtained from the study indicate that the majority of these producers generate positive total profit margins, with many of them being able to cover structural costs as well as paying for the interest on loans received. The costs that had a major impact on the rural properties analyzed were animal replacement, cattle feeding, part-time and full-time labour, and the costs of fertilization and repairs, all of which appear to be similar to other studies carried out in the past. On the other hand, the main items regarding income are linked to the commercialization of milk, and the production and sale of heifers, calves and bullocks. Generally speaking, producers generate positive profit margins (over 80% of producers), both on the total capital investment and on their own capital, with variations between one and the other due to the fact that some producers require external capital to finance their activities.

Palabras clave : economic analysis; case study; milk and meat production.

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