Costs ABC for the production of milk and meat in the municipality of Capitanejo, Santander, colombia
Keywords:
goats, milk, meat costs, activities, resources, inductorbAbstract
This article describes the different findings regarding the objective of designing an ABC cost model for the production of meat and milk in goats in the municipality of Capitanejo, Santander, based on a descriptive investigation, mixed data collection, the population being the goat growers of the municipality of Capitanejo and sampling by snowball 19 caprinocultores. The most important results were the determination of 1 macro production process, 6 indispensable processes, 5 activities, 21 resources, CIF for a total value of $ 1,178,700, the inductor or driver that most induces costs in the production of milk and meat are the months. Finally, ABC costs for milk and meat production in the municipality of capitanejo for extensive production system, longevity of the male of 3.85 years, longevity of the female of 8 years, 88 animals on average per goat grower for meat production and 36 goats for Milk production is $ 51,202,982.
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