El costeo en la definición de la viabilidad agrícola de las Unidades Agrícolas Familiares (UAF) Ejemplo del cultivo de limón Tahití

Abstract

To define the economic viability of Tahiti lemon cultivation in the Family Agricultural Unit (UAF) in Lebrija, Santander, costing becomes a fundamental tool. Costing allows you to identify and quantify the costs associated with each stage of production, from the initial investment to operating and maintenance expenses, such as supplies, labor, transportation and marketing. By performing a detailed cost analysis, it is possible to calculate key financial indicators such as profit margin, break-even point, and cost-benefit ratio. These indicators help evaluate whether the income generated by the sale of Tahiti lemon covers costs and, in addition, generates sufficient profits to justify agricultural activity. In addition, costing allows producers to project different scenarios (optimistic, average and pessimistic) and perform a sensitivity analysis to external factors such as fluctuations in market prices and variations in input costs. This tool provides a solid basis for decision making, helping to determine if the crop is economically viable and sustainable in the particular context of the UAF in Lebrija.