Evaluation of the profitability of tomato and corn cultivation through the implementation of an agricultural cost accumulation system in the Buena Vista Farm, Los Jobos Community, Municipality of Estelí, Nicaragua

Abstract

This research evaluates the profitability of the cultivation of corn and tomato through the implementation of a system of accumulation of agricultural costs in the farm Los Jobos Esteli, corresponding to May 1 to October 30, 2020. The research contains theoretical information, the analysis of the results were obtained from the application of instruments (interview guide, observation guide) to collect information that were applied in the different visits that were made to the farm in order to describe the productive process of the cultivation of corn and tomato, then design and implement a system of accumulation of costs and determine the profitability of both cultivations and which has more impact on profits. The study applied in the research is of an explanatory-analytical type because the productive process of the cultivation of tomato and corn is explained; in addition, each of the stages of the productive cycle is analyzed to be able to make the appropriate records of the activities developed in order to be able to determine the production costs, thus determining the profitability of the crops. The results of the research describe the production process of corn and tomato that is carried out on the farm, then the accounting system was designed taking into account that the farm did not have an accounting system that would facilitate the registration of operations; and accounting records of the operations (expenses, income and costs) generated in the production cycle were made, information that facilitated the preparation of financial statements, in order to evaluate the profitability of both cultivations.