Estructura de costos y desempeño económico de tres ciclos productivos en una granja avícola comercial del Ecuador
DOI:
https://doi.org/10.70881/mcj/v4/n4/182Palabras clave:
alimentación, avicultura, costos de producción, margen bruto, rentabilidadResumen
El resultado económico anual de una granja avícola puede ocultar diferencias sustantivas entre sus ciclos productivos. En consecuencia, el objetivo fue analizar la estructura de los costos de producción y su relación con el desempeño económico de tres ciclos de una granja avícola comercial de Quevedo, Ecuador, durante 2023. Se analizaron registros contables, financieros y productivos de tres ciclos (L1, L2 y L3) de 16.000 aves cada uno mediante un diseño observacional, retrospectivo y comparativo, con análisis descriptivo (n = 3). Los costos variables representaron 88,01 % del costo total y la alimentación 62,68 %. Los ingresos acumulados alcanzaron USD 241.937,47, la utilidad neta USD 15.798,30 y el margen neto 6,53 %. Los márgenes brutos fueron 10,52 % en L1, 15,71 % en L2 y 3,68 % en L3. El ciclo de mayores ingresos no fue el más rentable y dos ciclos con costos casi equivalentes difirieron en USD 10.419,09 de utilidad bruta. Se concluye que el seguimiento conjunto de variables contables y productivas por ciclo caracteriza mejor la heterogeneidad económica intragranja; por tratarse de un caso único, los patrones no admiten interpretación causal.
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Derechos de autor 2026 Yanila Esther Granados Rivas, Jonathan Jorge Díaz Vila (Autor/a)
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial 4.0.
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