Propuesta metodológica para la toma de decisión entre comprar o alquilar maquinarias agrícolas

Descripción del Articulo

This publication compared the costs of agricultural operations of plowing, tracking, planting and fumigation that involve the acquisition of new equipment versus the cost of leasing the services of attending the same tasks to third parties. For this, a methodology was developed based on the calculat...

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Detalles Bibliográficos
Autores: Orellana Pardavé, José Antonio, Nolasco Lozano, Emily Gisella
Formato: artículo
Fecha de Publicación:2022
Institución:Universidad Nacional Federico Villarreal
Repositorio:Revistas - Universidad Nacional Federico Villarreal
Lenguaje:español
OAI Identifier:oai:ojs2.revistas.unfv.edu.pe:article/1165
Enlace del recurso:https://revistas.unfv.edu.pe/RCV/article/view/1165
Nivel de acceso:acceso abierto
Materia:Costos
maquinaria agrícola
alquilar
arrendar
comprar
decisión
Descripción
Sumario:This publication compared the costs of agricultural operations of plowing, tracking, planting and fumigation that involve the acquisition of new equipment versus the cost of leasing the services of attending the same tasks to third parties. For this, a methodology was developed based on the calculation of fixed and variable costs, considering the amortization and interest costs as fixed and the consumption of fuel, lubricants, maintenance costs and wages as variable. It was obtained as a result, for a family business dedicated to the production of hard yellow corn with three fields of 22, 25 and 32 hectares in the San Martín region, that the option of investing in new equipment is not feasible in terms of costs, concluding Finally, the best option is to hire the services of the companies specialized in leasing in the surrounding areas for the 2019-2020 campaign. Keywords: Costs; farm machinery; rent; to lease; to buy; decision.
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