Diagnóstico y análisis económico-financiero de 15 explotaciones lecheras de la Provincia de Valdivia. Estudio de casos

Maradiaga, W., Lerdon, J., Moreira,V., Carrillo, B.


Original Research Article,
Agriculture Economics and
Rural Development


An economic and financial evaluation was carried out in 15 dairy farms located in Southern Chile, between May 1, 2012 and April 30, 2013. Information was gathered at each farm to elaborate the inventory of assets, liability and technical-economic budget. The data was processed using the software CONGA for agricultural management accounting, designed by researchers of the Institute of Agrarian Economics (Instituto de Economía Agraria), Universidad Austral de Chile. The following variables were considered: social, physical, productive, economic, and financial. Also analyzed were cash flow budget, overall result of the exploitation as well as income and outcome structure for each producer. The main conclusions indicate that all the producers generate a positive total net margin through revenues generated in each category, which are sufficient to fund operating costs and structure, pay taxes and interest on loans. The best margins were observed in producers aged under 50 years who have completed secondary school. The most important costs items are represented by the replacement of animals, livestock feed, wages and the cost of fertilizers. Overall the 15 farmers generate positive returns, observing fluctuations in this indicator when considering or not the subsidies provided by the State.