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Contaduría y administración

versión impresa ISSN 0186-1042

Resumen

MAGANA MAGANA, Miguel A.  y  LEYVA MORALES, Carlos E.. Costs and profitability of beekeeping production process in Mexico. Contad. Adm [online]. 2011, n.235, pp. 99-119. ISSN 0186-1042.

This study aims to determine and analyze the level, cost structure and profitability of the honey bee production process in the seven main producing states in Mexico. It was found that the structure of honey production costs is mostly composed of the variable cost (67.1 %), its main values being labor payment and purchase of food inputs, while in the case of fixed costs (32.9 %), the main value was infrastructure depreciation (23.3 %). This cost composition of the total cost has relevance in the administration of national beekeeping production since downtrend variations in prices mainly affect beekeepers whose average fixed cost is lower. On its part, the main cause that can allow the variation in the level of profitability of the apiculture holdings in Mexico is represented by the level of income from the sale of honey, which is determined by the price paid to the Mexican producer depending on the market where the transaction is carried out. Finally, it was found that profitability per hive in Mexico is 158 pesos and 305.3 pesos for every thousand pesos invested in fixed assets, while the cost-benefit ratio indicates a profitability rate of 38 cents for each peso invested; this activity is profitable since the return on investment goes well beyond that obtained from debt notes.

Palabras llave : beekeeping; production process; cost and profitability.

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