Resumen
The management of production costs in double-purpose cattle farming of the Valmore Rodriguez municipality, Zulia state, is analyzed. Scientific knowledge was used assuming systemic conceptions, framed in the quantitative paradigm. From the theoretical-documentary perspective, specialized documents were discussed; This allowed the design of an information collection instrument, applied in 36 production units. The production processes developed are not documented and present the following results by stages developed in the units studied: Gestation (33%), aging (72%) and milking (92%), the lifting activity is not performed; from them come out products such as milk (36%), meat (5%) and both (58%) derive; There are no accounting records of productive operations (97%), neither cost accumulation systems are or cost structures (100%) available. Concluding that is not carried out a formal cost management, production costs are not accounted, as a consequence of the lack of productive and accounting records, the lack of accumulation systems and cost structures that allow to make basics decisions about productive factors and their incorporation or maintenance in the production units; that is, they are not formally managed.
Título traducido de la contribución | Production cost management in bovine livestock of the Municipality Valmore Rodriguez, Zulia-Venezuela |
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Idioma original | Español |
Páginas (desde-hasta) | 250-264 |
Número de páginas | 15 |
Publicación | Revista de Ciencias Sociales |
Volumen | 25 |
N.º | 4 |
Estado | Publicada - 2019 |
Publicado de forma externa | Sí |
Palabras clave
- Cattle farming
- Cost accumulation system
- Cost management
- Production costs
- Production processes