Análisis económico de pollo de engorde de la avícola San Bernardo parroquia San Joaquín cantón Triunfo provincia del Guayas.

Abstract

The objective of this work was to evaluate and analyze economically the production of chicken fattening in 2019-2020 of San Bernardo Poultry Farm, which is located San Joaquin Parish, belonging to El Triunfo Canton, Guayas Province. To analyze the economic factors of San Bernardo poultry farm, a situational diagnosis was used to determine the strengths and weaknesses of the organization and the application of financial indicators was necessary to measure the level of profitability. Staff surveys were used to raise primary information and establish preventive actions. For tabulation of the data, a descriptive statistic was used, since this is an investigative work has no treatments, and to check the hypothesis the Chi-square test was applied by collecting statistical data obtained by means of production records, statement of costs, statement of results, balance sheet, among other farm documents, with which it was possible to determine the actual production costs such as: variable costs, cost. The fixed costs generated in poultry in 2019 were $170,268.89, while in 2020 they were $201,765.66 significantly higher (p<0.01) with a coefficient of variation of 11.97%; variable costs in 2019 were $4,363,265.77, with lower expenses in 2020 with $2,944,104.86 and a coefficient of variation of 27.47%, which represented that the B/C ratio was $1,002 and $1,006. It is concluded that during 2019 and 2020 the poultry reached a profitability of 0.17% and 0.55%, with respect to previous years, so the highest authority must take into account an improvement plan in the management to produce broilers and guarantee the desired economic returns.