Análisis comparativo de dos metodologías para la asignación de costos en producción de leche bovina. Estudio de casos

Abstract

Current milk prices force to control costs and optimize production decisions along with the necessity to increase production scales by margins decreasing. Then at this point emerges the question of how different the application of cost methods is when analyzing milk cost by applying different costing methods?. This question confers to the work the importance of being the first in analyzing differences between cost methods applied to bovine milk production. The study was applied to the economic antecedents of 14 cases, all milk-producer farmers, given by the CEGE Paillaco. The general objective of the study is to analyze two cost methods used at national level: residual difference and equivalent production, to determine differences in results between both methodologies. The study is based in multivariant analysis. In a first stage, a hierarchical classification was used (Cluster), the nonhierarchic classification (K-means) was made from the information given by the Dendrogram. Moving cases from one group to another is carried out by means of this method, so as to obtain ANOVAS results, which are more significant. Once classification was obtained, the discriminant analysis was made to determine the contribution of the relevant variables that classify farmers into the appropriate group each one belongs. The results evidence that the economic analysis of the data applied to cost methods, differences in the results by cost of milk liter of each farmer are observed. From the statistical analysis of the data, and after evaluating the structure of both methods of costing, both methods are observed to be statistically similar concerning data classification and qualification; both methods are able to discriminate the groups with high significance, χ2 (15; 0.05) (P<0.01).