Costs in biological processes: application of the Cost Volume Utility Analysis in the rabbit meat production process in Canelones, Uruguay

摘要

The breeding and production of rabbit meat -cuniculture- is a process with a complex approach when it comes to determining costs and benefits, particularly due to its biological and self-reproducing nature. The objective of this work is to analyze the production process from the economic point of view in the case of a cooperative of producers located in the department of Canelones, Uruguay. It was sought to determine the profitability and the break-even point based on the application of the variable costing model and the Cost Volume Utility Analysis techniques adapted to this particular situation. The results obtained show that it is possible to separate the fixed and variable costs based on the level of activity, identifying the productive resource that operates as a consumption trigger. This makes it possible to study the decision variables and their impact on the outcome. The equilibrium point is reached for a level of 37 Basic Productive Units (Female Rabbits), the marginal contribution for each of them is located at USD 406, while the economic benefit is positive and very attractive, since the margin of Security was determined at 57 and investment in fixed and working capital is low, configuring a good opportunity for small family rural producers as a complement to their source of income.