Resumo

PUENTES, Gloria Acened; RODRIGUEZ, Luis Felipe  e  BERMUDEZ, Lilia Teresa. Group analysis of the productive enterprises of deciduous fruits in the Department of Boyaca . Agron. colomb. [online]. 2008, vol.26, n.1, pp.146-154. ISSN 0120-9965.

The study was realized in the provinces of Center, Marquez, Sugamuxi and Tundama of the Department of Boyacá with the purpose to analyze the group of agricultural enterprises that produce deciduous fruits in the region. Taking into account the design of the technical report, the productive units were selected among the most representative provinces and the practical work was developed by means of visits to the farms, where the study was carried out, and direct interviews to the producers, workers and experts, who gave the proper and updated information about the economical, technical administrative, and financial aspects of the productive units. After that the data were organized, analyzed, and tabulated in order to establish the rentability of each one of the 30 studied agricultural enterprises during 2003 and 2004. The exploitations were grouped by means of the statistical tools in the groups of head, medium and tail according to the methodology proposed by Chombert de Lawe. In this way, the characteristics of each group were identified with the emphasis on their main enterprise variables and financial indicators. Similarly, the comparisons of the indicators were made in each exploitation group and different alternatives were proposed so that the least productive units or the tail groups adopt the technologies and systems of production from more productive ones in the region or from the Head group.

Palavras-chave : agricultural enterprises; explicit cost; implicit cost; technical report; rentability.

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