SUSTENTABILIDAD FINANCIERA: EL CASO DE UNA EMPRESA GANADERA DE BOVINO DE DOBLE PROPÓSITO
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This analysis examines financial structure, costs, profits, and economic equilibrium with
productivity level and economic feasibility to assure continuity in beef cattle double purpose
system. Productivity and accountant information from an enterprise Veracruz south state in a
year were caught. Enterprise structure shows that work with own resources, and has a
$111,709.19 profit and $21,492.49 loss; 67% incomes from dairy sale and 33% come from beef
sale. Steady costs are 52%, and variable costs are 48%. Equilibrium point is fixed in
241,864.40 and 14,388.66 kilograms in dairy and beef production respectively. Kilogram
production cost for milk was $2.66, and $12.94 for beef. Results show a need to use financial
accountant to take choices for enterprise improvement and get net profits in its deal; therefore,
is a priority to get better productivity and efficiency indicators.