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Contaduría y administración

Print version ISSN 0186-1042


POSADAS DOMINGUEZ, Rodolfo Rogelio et al. Cost analysis and productive strategies in small-scale dairy systems in the period 2000-2012. Contad. Adm [online]. 2014, vol.59, n.2, pp.253-275. ISSN 0186-1042.

An accounting analysis was performed on the evolution and performance of productive, economic and marketing strategies implemented by small-scale dairy farmers in the peri-urban area of Texcoco, Mexico. Economic and production records for 1 023 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.

Keywords : production costs; economic strategies; productive inputs; economic policy; dairy production.

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