Determination of costs in the production of chuño Municipality of Villa Sacaca del Norte de Potosí

Abstract

In the Bolivian highlands, farmers are mainly potato producers, destined for family consumption. The surplus from that production is destined for the production of chuño, thus also increasing its commercial value. The problem lies in the correct determination of costs. of chuño production to correctly define costs and have greater profitability in the sale of this product. The general objective is to adequately determine the costs and the sales price, as well as the profit margin of the chuño production of the families in the municipality of Villa Sacaca. In this study, the descriptive exploratory research methodology was used, with a mixed approach since quantitative and also qualitative data were collected. The study population was made up of chuño producers where the non-probable convenience sampling technique was applied, the sample was a selection of 30 producers in the municipality of Villa Sacaca. The cost structure was determined through algebraic expressions based on the economic theory. The determination of costs and sales price of chuño was concluded, it turns out that the total cost is 3,605 Bs or 517.95 $us. For 368.9 kilograms of chuño and assuming a profit margin of 45%, 2,458.63 Bs or 353.25 $us would be obtained and the total sale price would be 5,463.63 Bs. or 785.00 $us. And unit sales price per quintal of chuño of 682.92 Bs. or 98.12 $us.