Valoración económica de la producción de leche en la Hacienda San Jorge de Balcashi en el año 2016.

Abstract

The current research work was based on the economic valuation of milk production in the farm “San Jorge de Balcashi” in the year 2016, at first instance, it carried out a diagnosis of the operational and administrative management of the farm. After that, it determined the main productive indicators in the milk collection in order to know the efficiency of the activity, and then the valuation of the farm was performed through the discounted cash flow method. Consequently, strategies for decisions making were developed from the results obtained in the previous research stages. For the development of the research work, a mixed approach was used with the application of surveys and an interview besides an explanatory research level was applied, in addition the analytical, synthetic, deductive, and inductive methods were used. To carry out the initial diagnosis, formulated checklists that are based on the requirements established in the legislation according to regulations. The second stage was prepared by reviewing the production records and calculated each of the indicators. In the execution of the discounted cash flow method determined the real cost of the farm which is $ 1,788,459.53. Finally, it developed and implemented strategies for decision-making based on planning, execution and planning control. In conclusion, the valuation of the company constitutes an economic tool which allows knowing a future outlook to improve administrative management.