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.
El objetivo del presente trabajo fue caracterizar los sistemas de producción agrícola del municipio de Morelos, Zacatecas, y calcular la rentabilidad de sus tres principales cultivos (frijol, maíz y chile), bajo un sistema convencional, durante el año agrícola 2013. Se realizó un muestreo aleatorio simple a 26 agricultores que producen los tres cultivos durante el mismo ciclo agrícola. Se tipificaron a los productores y se estimaron los costos de producción por hectárea, el porcentaje de rentabilidad y la relación beneficio-costo (B/C). Los resultados demuestran que los tres cultivos son rentables. El cultivo de chile es el que requiere de una inversión mayor, pero es el que genera la rentabilidad más alta. De igual forma, se observó que la experiencia de los productores, la incorporación de nuevas tecnologías y algunas prácticas de conservación del suelo son factores que permiten un alto nivel de productividad del municipio.
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