Trabajo Defensa - Copia

7/25/2019 Trabajo Defensa - Copia

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BLUEFIELDS INDIAN & CARIBBEAN UNIVERSITY

BICU

FACULTAD DE CIENCIAS ECONMICAS Y ADMINISTRATIVAS

FACEA

ESCUELA DE CONTADURIA PBLICA Y FINANZAS

MONOGRAFIA PARA OPTAR EL TITULO DE LICENCIATURA EN CONTADURIA

PBLICA Y FINANZAS

ANALISIS DEL COSTO DE PRODUCCION Y COMERCIALIZACION DE FRIJOL

ROJO Y NEGRO DE LA COMUNIDAD DE ANDRIS RIO COCO, MUNICIPIO DE

WASPAM, PERIODO 201!

AUTORES"

B#$ A#%' A'()*+ A'*#*-. /*+(

B#$ O*# A'3#(. A+%4.' ML*+

TUTOR" L%$ D*+%' C*##%''. C#5


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B%'6%, P#(. C*35*, RACCN, J+%. -' 2017$


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INDICE DEDICATORIA AGRADECIMIENTOS

I. INTRODUCCION.............................................................................................................................. 1

II. PLANTEAMIENTO DEL PROBLEMA..............................................................................................2

III. ANTECEDENTES............................................................................................................................. 3

IV. JUSTIFICACION...............................................................................................................................5

V. OBJETIVOS...................................................................................................................................... 6

$1 O38(%. G+#*'"$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$7

$29 O38(%. E:;

7$29 C.?* @ P.( C.?*"$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$1

7$29 C.(. - P#.-%=+"$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$17$9 C.)#%*'%5*%=+ -'


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DEDICATORIA

P#%)#*)+( * -%. :.# ?*3#) :#)%(%-. ''4*# ?*(* ( :+(. @ ?*3#) -*-.

*'-, # ' )*+*+(%*' - %-* @ -*#) '. +*#%. :*#* 4%# *-'*+( -;* * -;*

:*#* '.4#*# )% .38(%., *-) - %+


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DEDICATORIA

E( (-%. ).+.4#


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AGRADECIMIENTO

E(*). *4#*-%+-. .+ +(#. D%. ' P*-# :.# 4#*+ *).#, *' ?%8. J#%(.

:.# S*'*#+. '* %-* + '* #5 @ *' :;#%( *+(. :.# '*


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RESUMEN:

E( (#*3*8. - %+(%4*%=+ ).+. 4#* ?(#* -


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D %4*' )*+#* .


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I. INTRODUCCION

E' ()* - %+(%4*%=+ ).+.4#


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II. PLANTEAMIENTO DEL PROBLEMA

M%+(#* +. #*'% ( (-%. + '* .)+%-*- - ANDRIS #%. .. *3*8. -'

)+%%:%. - WASPAM, RACCN -%


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III. ANTECEDENTES

E+ ' M+%%:%. - WASPAM ' #+-%)%+(. - '. -% .+ :.* '.

*4#%'(.#* '. --%*+ * ( '(%., -(%+*+-. :* :*#'* :*#* '

'(%. - ( :#.-(. .+%-#*-. + + - '. *., - '. *' ' > +.(%+ (;('. '4*' - :#.:%-*-$ P.# '. (*+(. ' 1 - '* (%##* :.+ .+

3., .+ :*(%5*', @ .(#. :.#+(*8 .+ (%##* + -*+. @ :*+(*+.*, @

' - (* (%##* .+ '* (%'%5*+ :*#* ' '(%. *+*' @ ' :.#+(*8

#(*+( .+ '(%. :#)*++( @ .(#. .$ E+ ' *. -' '(%. -'


12/80

*4#;.'* )8.# :*4*-. + ' )#*-., '. .+(#%3@ * :*'%*# +%-*-

.+=)%* - '*


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IV. JUSTIFICACION

E+ '* *(*'%-*- ?*@ (-%. #*'%5*-. :.# (-%*+(


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V. OBJETIVOS

V.1 O*+&,-() G&%&/0:

A+*'%5*# ' .(. - :#.-%=+ @ .)#%*'%5*%=+ -


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VI. MARCO TEORICO

6.1 P/(&)( & /(8-9% & /-+(&):

6.1.1 P/(&)( & C8,-( & F/-+(:

S4Q+ T''5G5)*+ V M 200, ' *. AC$ D3%-. * '* 4#*+

*#%-*- *#.'=4%* - P$ '4*#% @ (*' 5 * 4#*-. - +-)%)., ?* 4#%-.

+* -.)(%*%=+ )Q'(%:' -+(#. - M.*)#%* * :*#(%# - +* :% *+(#*', '*

*' #* :.'%)=#


16/80

+


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2.2 T((


18/80

P*#* '. :. :#.-(.# .)Q+ '* (%'%5*%=+ - @+(* - 3@, ' . - '*

'*3#*+5* );+%)* . #. '*3#*+5*, '. *' :*# %+


19/80

:(%3' * '.


20/80

E+ ' :*; H%(+ :#.-(.# *+ (.(*')+( (#*-%%.+*' --%*+ * )3#*#

.+ :, *' 3.'. @ .(#. )%9(+%


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+%*#*4+, .+(%(%-* :.# )*;5,


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6.2 C()&>0 ; P(), C()&>0:

6.2.1 C()&>0:

S4Q+ P#5 M$D 2001" L* .?* -'


23/80

L. :#%)#. -3 ?*# (%)*# '* :.3'*%=+ - :'*+(* :.# #*, '* *'

(%)* *;"

L*#4. -' #* :'4*-* A+?. -' #* :'4*-* 2 :'*+(*4.': P'*+(* :.#

#* D%(*+%* +(# 4.': D%(*+%* +(# #. + :'4*-* + :'4*-*

P*#* +* )*+5*+*" ) H0 :'4$ ) H 0 :'4$ 2 :'*+(*4.': 117?6##

0%,0)@ =? :'4$ 2 :'4$

S #*'%5*+ (*%.+ + '* :*#'* - :'*+(* *-* +*, -%# 25 0%,0).

S +(* ' +Q)#. - *%+* - '* 2 :'*+(* @ -%%- +(# 2 :*#* .3(+# '

:#.)-%. - *%+* :.# :'*+(*, :.+%+-. -%. 15 0-%0) (/ 0%,0.

S +(* ' +Q)#. - 4#*+. - 1 *%+* @ % + :#.)-%. -%. 5


24/80

S% +. ( ''.%+-. *+ ( +3'*-. '. )*+.8. -3+ (*# -(*:*-. :*#*

%(*# *'.# @ +. *0:

6.2.2.1 P/& )&0(

S4Q+ W?%( J, 1" E' :# *)%+(. ' *-. -'


25/80

6.2.2.2 A(//&(

.+%( + 4.':*# '* )*(* * .+ + 3*(=+ - )*-#* :*#* '* *%+*

?*3#+ @ '%3#+ ' 4#*+., (* *(%%-*- ?* + -;* .'*-. . +3'*-. + + '4*#

*-*-. -' *):., @* '4. .:'*-. @ +**-. '


26/80


27/80

6.3 C(),( & P/(8-9%:

S&,,:@@.0%,= -


28/80

C*+-. :#%+%:%* * .#4*+%5*# +* ):#* :*#* ' :#.. :#.-(%., (%+

#*'%5*# +* #% - 4*(., -%#(* . %+-%#(*)+( #'*%.+*-. .+ '* :#.-%=+$ E'

:#.. - :#.-%=+ #%# '* ).%'%5*%=+ - '.


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S%+-. '* :#.-%=+ -


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L* :#.-%=+ - 4#*+. 3%. +* *(%%-*- *4#;.'* %-. .+#*-* :.# '*


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*%)(#%* :.# (*+(. -%?* 3#?* :#..* ' :#.-(.# +. (+4* '* %+


32/80

S4Q+ PAST X DANIDA 200" L* .)#%*'%5*%=+ .). '* *%=+ @


33/80

2$ I%,&/=&-0/-( ,/0%)(/,-),0: ' ''4* ?*(* '. '4*# #=+-%(. -.+-

++(#*


34/80

L* +.%=+ - .)#%*'%5*%=+ (%+ -%(%+(. . 4Q+ ' .+(H(.$ E :.%3' *.%*#

'* .)#%*'%5*%=+ * '* -%(#%3%=+. '.4;(%*, +*#4* - ?*# ''4*#


35/80

:#%)#* '(#*! + '* .)#%*'%5*%=+$ L. )#*-. )+%%:*' .+ :#%+%:*'

H:#%=+, *' )+. + '. '4*# -.+- H%(+$ T*)3%+ + (. )#*-.

:*#(%%:*+ '* -%(#%3%-.#*!, :#(%*)+( .+ *.:%*-.#* )*@.#%(* @ '*

:':#;*$

L. .)#%*+( - (. )#*-. *.()3#*+ *')*+*# %#(* *+(%-*- -

4#*+. 3%., :*#* *4#*# * '%+( + *3*(%)%+(. .+(*+(,

%+-:+-%+( * '* :.* - :#.-%=+$ E+ (. '4*# H%4+ :.. #%%(.,

+(# ''." '* ?)-*- @ '* '%):%5* -' 4#*+.$ S% ' )+%%:%. * 5 '* *3#*

-:*#(*)+(*', +(.+ )#*-. )+%%:*' (%+ )*@.# +#4*-#* @ )

)*@.# *+(%-*- - :#.-(., -*+-. %-* (*)3%+ )?* * '. +--.#

*)3'*+( + *##(.+ . + *+*(.$ P*#* )?*


36/80

M.+(+4#.!, %# :*#* '* .)#%*'%5*%=+ -


37/80

S4Q+ .(('# @ A#)(#.+4 200, (.-* '* .+-%%.+ - '. )#*-. + '.

.):#*-.# X +--.# (*3'+ :#%. %+(#*)3%*+ 3%+ @ #%%.$ L*

.):(+%* .+=)%* ' )-%. (%'%5*+ .):#*-.# 9 +--.# :*#*

*(%


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I+(#.-+ +. :#.-(. (%++ )8*+5* (+.'=4%* . - )#*-.(+%*

.+ '. :#.-(. @* H%(+( @ (+ -%*-. :*#* *(#*# +. 4)+(. -

)#*-.$

E),/0,&


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D


40/80

C=). * * +-#, / (%:. -


41/80

6.5.3 C0/0,&/-0-9% )(-( &(%9=-( & 0 RACCN:

S4Q+ O#(4* T?.)* 200, '* #4%=+ *(=+.)* - '* .(* C*#%3 +.#( RACCN

'.*'%5* + '* :*#( +.#( - N%*#*4*, %+-. '* )*@.# :.#%=+ (##%(.#%*' - '* .(*

*('+(%*$ E(* #4%=+ '%)%(* *' +.#( .+ '* #:Q3'%* - ?.+-#*, *; %# .).

2 ?*3%(*+(

INEC, 200, INIDE 200$ E' $7 - '* :.3'*%=+ - '* RANN .+ )8# @ '

1$ .+ ?.)3#$ L* :.3'*%=+ )+.# - 1 *. - >$7 )%+(#* '* -

1 * 7 *. -' $, .'*)+( ' 2> (%+ +(# 7 *. * )$

E(* :.3'*%=+ )*@.#%(*#%*)+( ##*' >2 -' (.(*' @ ?*3%(*+ + '. .?.

)+%%:%. - '* #4%=+, -%%-%-* * 5 + 11 .)+%-*- ##*'$ E(*

'.*'%-*- (%++ )+. - 1,000 ?*3%(*+( +. +(*+ .+ +%+4+* (#(#*

#3*+;(%*$

6.5.4 L0 &=(


42/80

@ P#%+5*:.'*$L. S)M*@*4+* .+ ' 4+-. 4#:. %+-;4+* ) 4#*+- - '*

.(* C*#%3 - N%*#*4* @ .+(%(@+ ' $ - '* :.3'*%=+ - '* RAAN$ L.

#.' . :.3'*%=+ +4#* *+4'.:*#'*+( #:#+(*+ ' 1$1 - '* :.3'*%=+ -'

*('+(%. +.#( @ )*@.# .++(#*%=+ :.3'*%.+*' 3%* + '* %-*- - B%'6%$

6.5.5 L0 (*0-9% & 0 RAAN:

D .+1 @ ' *(*', '* (** -

#%)%+(. - $ :*#* ' :*;, -.+- ' +%' #3*+. *'*+5. ' $1 @ ' +%'

##*' - 2$$ E+ ' )%). :#%.-., + ' *('+(%. +.#(, '* %(*%=+ )*+(. )@


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%)%'*#, (*+(. + ' (.# #3*+. .). ##*', *'*+5*+-. :.#+(*8 - $1 @ $

#:(%*)+(, :*#* +* (** 4'.3*' -' $2$

E+ (*' +(%-., '* :.3'*%=+ #4%.+*' ?* H:#%)+(*-. 4'.3*')+( + #%)%+(. -'

1>$0 + '. Q'(%). *.$ E+ ' )+%%:%. - :#(. *35* ' )*@.#:.#+(*8 - #%)%+(. :#+(* .+ + 2$ -#*+( ' :#%.-. 1] 200,

4%-. - S%+* .+ ' 1$, #.%(* ' 12$, 3.+*+5* ' 11$, P#%+5*:.'* + $

@ 6*:*) ' >$$

6.5.6 L0 (*0-9% &(%9=-0=&%,& 0,-0 & 0 RACCN:

S4Q+ 666$.]


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:.3'*%=+ .+ (#*3*8. +. #%3 '-.$ E+ ' *. 1 '* P.3'*%=+

E.+=)%*)+( A(%* PEA $1 - '. ?.)3# @ + 2$ - '* )8#$ E+ ' *. -' (.#

- '* %+-(#%* + 7$ - ?.)3# ++(#*+ .:*-. .+ #'*%=+ *' $ -

%+(4#*%=+ :#+(*+ '* )8# INEC, 200$ A+*'%5*+-. ( .):.#(*)%+(.

:.# #* - #%-+%*, (+). ?.)3# @ )8# -' #* #3*+* (+

:#


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6.5.7 E %-& & &=&( ; &)&=&( &% 0 RACCN:

S4Q+ (*-;(%* -' INEC 200, '* :.3'*%=+ .+=)%*)+( *(%* PEA - '*

#4%.+ A(=+.)* ( #:#+(*-* :.# ' 7$0 - :#.+* :.(+%*')+( *:(*

:*#* (#*3*8*#$ A'4+. %+, )+%.+*+ %+-%(%+(*)+( % #:(%*)+(, *:#.H%)*-*)+( + >0 + ' (.# %+


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)*+#* %+(+%* @ -.#-+*-*, :#.@(*+-. #:#%.+ +4*(%* + ' )-%.

*)3%+($

L* :.';(%* - -*##.''. #4%.+*' -3+ - (*# .#%+(*-* * :#.).# ' ):'. *

'* :.3'*%=+ * (#* -' . .(+%3' - '. ##. +*(#*'$

6.5. E %-& & -%, '* :.3'*%.+ - '. )+%%:%. :#+(*+ -%#.

:*(#.+ - 4*(. )+*' :.# :#.+*$

S4Q+ O#(4* T?.)* 200, %-+()+(, ' 4*(. ( + * 1 -='*# :.# ) * +%' +*%.+*' :*#* +*


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C*3 )+%.+*# ( *+'%% -' B*+. C+(#*' +(#*'%5* + +* *+*(*

3%* 3*8. .+-%%.+ .%..+=)%* -' :*%$0 - :.3'*%=+$


48/80

C.). .++%* - '* 4##* - '. 0, '* .)+%-*-


49/80

- 4#*+. 3%., + -.+- '* :#.+* (#*3*8*+ :.# '. 4+#*' .+ ?.)3# @*

(#*(* - '*


50/80

%+*#%*3' '. +%' *(*' - #:#.-%=+, '* )8# (+-#+ $ ?%8. +

:#.)-%. -#*+( (.-* %-*


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E' )+%%:%. - P#(. C*35* (%+ .). :#%+%:*' *(%%-*- .+=)%* '* :* -

)*#%. *)*#=+, *#%-*- - :*-., *#*.', '*+4.(*, ($ @ (.#(4* - )*#$

T*)3%+ (%+ *(%%-*-


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6.5.13 I%


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VII. PREGUNTAS DIRECTRICES

1$ C=). ' :#.. :#.-(%. @ ' .+


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VIII. DISEO METODOLOGICO:

E(* %+(%4*%=+ ).+.4#


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L* :#.


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.3.2 M8&),/0:

P.# '* *#*(#;(%* .%. .+=)%* @ ' *+'%% - .(. %+##%-. :.# '.

:#.-(.# -


57/80

P*#* '* #.:%'*%=+ - (* %+


58/80

E' *(.# #++-5, S$R 200, H:#* '* *'%-5 - '. %+(#)+(. ^ #


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IX. RESULTADOS SUS AN!LISIS:

".1. E /(&)( & /(8-9% &), (=8&),( (/ 0) )-


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E(* *(%%-*- .+ .)+ @ :- *


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I,&% C(%&,( P/(8-(%C(),( U%-,0/-( &

P/(8-(%C(),( T(,0&) &

P/(8-(% C(),

F/-+(R(+(

F/-+(N&$2 ,71$>> >, P#.-(.# 0$00 1$00 2>$> 2>$> ,71$2 ,02$1 12,77 P#.-(.# $00 >$00 >$ >$ ,702$7> ,02>$ ,7 P#.-(.# 1$00 22$00 2$12 2$12 7,1>>$2 >,12$7 1,7 P#.-(.# 7 12$00 7$00 22$> 22$> 2,1$ 1,7$7> ,>> P#.-(.# > 1$00 1>$00 1>$ 1>$ ,$>1 ,7$2 7,1 P#.-(.# 1$00 $00 >$1 >$1 ,22$ 2,$ ,21 P#.-(.# 12$00 $00 21$00 21$00 2,0$00 1,>20$00 ,010 P#.-(.# 10 1$00 $00 21$2 21$2 ,0>$ 1,02$11 ,111 P#.-(.# 11 12$00 $00 2$00 2$00 2,2$00 1,2$00 ,12 P#.-(.# 12 1$00 1$00 2$07 2$07 ,7$0 ,>20$1 ,1

1 P#.-(.# 1 1$00 1$00 2$71 2$71 ,20$1 ,$0 >,>>1 P#.-(.# 1 1$00 1$00 227$7> 227$7> ,00$00 ,00$00 >,1 P#.-(.# 1 $00 7$00 1$00 1$00 1,>$00 1,0$00 ,717 P#.-(.# 17 1$00 1$00 227$7 227$7 ,0>$ ,$ >,>1> P#.-(.# 1> 12$00 >$00 1>2$11 1>2$11 2,07$27 1,20$> ,2>1 P#.-(.# 1 1$00 10$00 21$0 21$0 ,2>$00 2,1$00 ,1 P#.-(.# 1 1$00 1$00 1$ 1$ ,2>1$ ,7$> ,20 P#.-(.# 20 $00 >$00 2$ 2$ 2,7$ 2,070$7 ,>121 P#.-(.# 21 1$00 7$00 2$2 2$2 ,1>$7 1,0>$1 ,222 P#.-(.# 22 1$00 12$00 212$ 212$ ,22$00 2,$00 7,>

2 P#.-(.# 2 12$00 $00 220$00 220$00 2,70$00 1,>70$00 ,02 P#.-(.# 2 1$00 12$00 21$ 21$ ,22$22 ,>$> ,72 P#.-(.# 2 1$00 22$00 1>$0 1>$0 ,$1 ,$ >,27 P#.-(.# 27 1$00 1$00 22$7 22$7 ,1$ ,2$2 7,2> P#.-(.# 2> $00 $00 7$00 7$00 1,20$00 1,20$00 ,72 P#.-(.# 2 1>$00 1$00 270$1 270$1 ,$>1 ,71$2 ,02 P#.-(.# 2 1$00 17$00 20$7 20$7 ,$7 ,70$2 >,10 P#.-(.# 0 17$00 1$00 2$17 2$17 ,>22$ ,2>$2 ,11 P#.-(.# 1 1$00 1$00 22$ 22$ ,0$>0 ,07$0 >,02 P#.-(.# 2 $00 $00 >7$> >7$> ,$2 ,011$>7 7,0 P#.-(.# $00 7$00 00$00 00$00 2,00$00 ,000$00 ,0

P#.-(.# 20$00 2$00 2>$0 2>$0 ,>0$00 ,>00$00 10, P#.-(.# 1$00 1$00 27$7> 27$7> ,170$00 ,00$00 ,77 P#.-(.# 7 1$00 12$00 02$ 02$ ,$ ,71$11 ,1>> P#.-(.# > 1$00 12$00 2$ 2$ ,10$00 ,70$00 ,7 P#.-(.# 17$00 $00 10$2 10$2 ,77$7> 2,$ >, P#.-(.# 1>$00 12$00 22$>7 22$>7 ,>7$0 ,1$10 ,0 P#.-(.# 0 1$00 >$00 $00 $00 ,1>$00 2,1$00 >,


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TOTAL GENERAL 51.## 45.## 11?4#2.7 11?4#2.715?45.2# 125?652.# 24?4"

2>$0 2>$ 2>$

E' *-#. *+(#%.# :#+(* -


63/80

".3 L() /(8,(/&) -%(8/0() &% & ,&=0 & -%&),-00

10 P#.-(.# 10 >$00 7$00 00$00 00$00 7,00$00 ,00$00 11,>0011 P#.-(.# 11 $00 $00 00$00 00$00 ,00$00 ,700$00 ,10012 P#.-(.# 12 12$00 10$00 00$00 00$00 10,00$00 ,000$00 1,001 P#.-(.# 1 $00 12$00 00$00 00$00 >,200$00 10,00$00 1,0001 P#.-(.# 1 >$00 12$00 00$00 00$00 7,00$00 10,00$00 1>,100

1 P#.-(.# 1 $00 $00 1,000$00 00$00 ,000$00 ,700$00 7,70017 P#.-(.# 17 1$00 $00 00$00 00$00 1,00$00 ,100$00 21,7001> P#.-(.# 1> $00 $00 00$00 00$00 >,200$00 ,700$00 10,001 P#.-(.# 1 10$00 >$00 00$00 00$00 ,000$00 7,00$00 1,001 P#.-(.# 1 10$00 $00 00$00 00$00 ,000$00 >,200$00 17,20020 P#.-(.# 20 $00 >$00 00$00 00$00 ,100$00 7,00$00 1,0021 P#.-(.# 21 >$00 $00 00$00 00$00 7,00$00 2,>00$00 ,00022 P#.-(.# 22 1$00 $00 00$00 00$00 1,00$00 ,100$00 21,7002 P#.-(.# 2 $00 $00 00$00 00$00 >,200$00 ,700$00 10,002 P#.-(.# 2 12$00 7$00 00$00 00$00 10,00$00 ,00$00 17,2002 P#.-(.# 2 $00 12$00 00$00 00$00 ,100$00 10,00$00 1,00

27 P#.-(.# 27 $00 $00 00$00 00$00 ,00$00 ,700$00 ,1002> P#.-(.# 2> $00 2$00 00$00 00$00 2,>00$00 1,00$00 ,002 P#.-(.# 2 $00 >$00 00$00 00$00 ,700$00 7,00$00 ,002 P#.-(.# 2 7$00 $00 00$00 00$00 ,00$00 >,200$00 12,7000 P#.-(.# 0 $00 7$00 00$00 00$00 ,00$00 ,00$00 ,001 P#.-(.# 1 >$00 $00 00$00 00$00 7,00$00 >,200$00 1,002 P#.-(.# 2 $00 $00 00$00 00$00 ,00$00 ,700$00 ,100


64/80

P#.-(.# $00 $00 00$00 00$00 2,>00$00 ,700$00 7,00 P#.-(.# 1$00 1$00 00$00 0$00 1,00$00 11,00$00 2,00 P#.-(.# 12$00 10$00 00$00 00$00 10,00$00 ,000$00 1,007 P#.-(.# 7 $00 7$00 1,000$00 00$00 ,000$00 ,00$00 1,00> P#.-(.# > 12$00 >$00 00$00 00$00 10,00$00 7,00$00 1>,100

P#.-(.# $00 7$00 00$00 00$00 ,100$00 ,00$00 1,00 P#.-(.# 11$00 >$00 00$00 00$00 ,00$00 7,00$00 17,2000 P#.-(.# 0 $00 $00 00$00 00$00 ,100$00 ,700$00 11,>00

TOTAL GENERAL327.## 271.## 3#1?7##.## 246?3##.## 54?###

22$7 0$7 17$

E' *-#. N.$ 2

L* *-+* - .)#%*'%5*%=+ #


65/80

E'(/,0(/: *.:%*-.# .):#* *' )%). :#.-(.#, *' (#*+:.#(%(* . *' )*@.#%(*

' )8.# :#.-(. :*#* *; )*+-*#'. * )#*-. %+(#+*%.+*'$

B/9&/: + *4+( .#4*+%5* '* (#*+*%.+ +(# + .):#*-.# @ +

+--.# :*#* +* .)%%=+ *+-. 8( '* .:#*%=+$

C(%)8=-(/ -%0: ' Q'(%). *4+( - '* *-+* ):' '*


66/80

*; ' ).)+(. :#%. + '. %+.'#*-. + ' :#.. - .)#%*'%5*%=+

.). .+ '. :#.-(.#, '. .):#*-.# @ '. .+)%-.# .+ *1%+(*' -

F#%8.' N4#. * + :#%. U+%(*#%. :#.)-%. - 0$7 C=#-.3*, .3(+%+-. + %+4#.

-'


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Frijol Rojo

Frijol Negro

-

50,000.00

100,000.00

150,000.00

200,000.00

250,000.00

300,000.00

350,000.00

Frijol Rojo ; 301,700.00

Frijol Negro; 246,300.00

Frijol Rojo ; 327.00

Frijol Negro; 271.00

Ingresos

Cant. Oerta!a

Cant."#ro!$%i!a Cant. Oerta!a Cons$&o-

100.00

200.00

300.00

400.00

500.00

600.00

Frijol Rojo

Frijol Negro

581.00

327.00

254.00

458.00

271.00

187.00

CANTIDAD OFERTADA Y CONSUMO


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C80/( & A%-)-) & P/(&)( & (=&/-0-0-9% ; 0) ,0 P#.-(.# ,000$00 1,000$00 ,21$22 ,>7$ ,>$> 10,12$1> 1,>7 P#.-(.# 7 ,00$00 ,000$00 1,21$ >1$11 ,27$11 ,02$ 7,1> P#.-(.# > ,000$00 7,00$00 1,>$ 1,2$00 7,20$> ,1$00 11, P#.-(.# ,00$00 ,00$00 1,7$1 2,2$0 2,7$0 ,170$1 ,> P#.-(.# 7,00$00 ,00$00 1,0$00 1,20$00 ,>$00 ,110$00 ,00 P#.-(.# 10 7,00$00 ,00$00 1,2$ 1,10$ ,>>1$0 ,0$> ,71 P#.-(.# 11 ,00$00 ,700$00 1,220$00 >7$00 ,20$00 2,72$00 ,02 P#.-(.# 12 10,00$00 ,000$00 2,>7$> 2,0$71 >,2$2> 7,1$ 1, P#.-(.# 1 >,200$00 10,00$00 1,$ 2,2>$2> ,1$1 >,>2$> 1,2 P#.-(.# 1 7,00$00 10,00$00 1,7$7> 2,>20$00 ,>1$ ,00$00 12,> P#.-(.# 1 ,000$00 ,700$00 $00 1,270$00 2,0$00 2,0$00 ,

7 P#.-(.# 17 1,00$00 ,100$00 ,$ 2,0>$2> 10,10$ 7,072$> 17,17> P#.-(.# 1> >,200$00 ,700$00 1,>7$ 7$2 ,2$17 2,11$ ,> P#.-(.# 1 ,000$00 7,00$00 2,1$00 1,10$70 7,2$00 ,>$0 11,7 P#.-(.# 1 ,000$00 >,200$00 ,1$2 2,11$ ,$>1 ,$> ,>

20 P#.-(.# 20 ,100$00 7,00$00 2,7$ 2,070$7 ,0$7 ,2$ ,721 P#.-(.# 21 7,00$00 2,>00$00 1,71$7> >0$> ,7$ 1,7$ 7,722 P#.-(.# 22 1,00$00 ,100$00 ,1$00 1,11$00 10,1$00 7,1$00 17,02 P#.-(.# 2 >,200$00 ,700$00 1,>70$00 0$00 ,0$00 2,>20$00 ,172 P#.-(.# 2 10,00$00 ,00$00 ,>$> 1,2$ 7,2$22 ,>1$11 10,12 P#.-(.# 2 ,100$00 10,00$00 1,710$12 2,17$ 7,$ ,7$1> 1,127 P#.-(.# 27 ,00$00 ,700$00 1,27$1 1,011$ ,2$1 2,$1 ,22> P#.-(.# 2> 2,>00$00 1,00$00 1,02$00 >2$00 1,70$00 1,0>2$00 2,72 P#.-(.# 2 ,700$00 7,00$00 1,0$2 1,2$7 2,7$>> ,>$ >,02 P#.-(.# 2 ,00$00 >,200$00 1,$> 1,$17 ,017$1 ,$ ,>0 P#.-(.# 0 ,00$00 ,00$00 1,>$1 1,>>0$> ,02$1 ,72$0 7,71 P#.-(.# 1 7,00$00 >,200$00 2,0$1 2,0$> ,21$ ,$27 ,112 P#.-(.# 2 ,00$00 ,700$00 1,2$ 1,0$ 2,71>$7 2,0$12 ,>1 P#.-(.# 2,>00$00 ,700$00 1,00$00 2,000$00 1,200$00 1,700$00 2,0 P#.-(.# 1,00$00 11,00$00 ,72$0 ,2$00 ,>$0 ,>$00 1,1

70


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P#.-(.# 10,00$00 ,000$00 ,0$00 2,77$7> >,70$00 7,1$ 1,7 P#.-(.# 7 ,000$00 ,00$00 2,20$> 1,1$7 ,>$27 ,$ ,17> P#.-(.# > 10,00$00 7,00$00 ,70$00 2,01$ >,0$00 ,21$7> 11,72 P#.-(.# ,100$00 ,00$00 2,>$> 1,72$0 ,07$2 ,>$0 , P#.-(.# ,00$00 7,00$00 ,220$ 2,0$1 7,7>$77 ,20$7 10,0 P#.-(.# 0 ,100$00 ,700$00 ,10$00 1,0$00 ,$00 2,220$00 >,21

TOTAL GENERAL 3#1?7##.## 246?3##.## "?"12.47 74?27.32 211?77.53 172?#12.6

33?#2

,000$00 0$000$>0 7$ 0$>0

E' *-#. N. )(#* '. %+4#. .3(+%-. :.# '* ., @ 27,00 :*#* ' >$ #:#+(*+-. * + >0 @ :*#* '


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X. CONCLUSION:

D: - ?*# '. *+'%% .##:.+-%+( :- .+'%# - '* )*+#*

%4%+("

E+ '* .)+%-*- - ANDRIS R%. C.. *3*8., H%(+ ) - 200 :#.-(.#, - '*

*' + ( (-%. ?%5. *+'%% - +* )(#* - *#+(* :#.-(.#, .+ '

?(#* - 1 %+(*' -


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XI. RECOMENDACI$N:

L. :#.-(.# - ANDRIS #%. .. -3+ 4%# (#*3*8*+-. + '* %)3#* @

.?* -


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XII. BIBLIOGRAFIAS:

A4%'*# P-#.$ E(-%. - O:.#(+%-*- C.)#%*' :*#* :#.-(. *4#;.'*

'%.+*-.$ A'


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P#5 M$D 2001 R.+3#4, J$ M$ 1$ D%%.+*#%. - A-)%+%(#*%=+ @ F%+*+5*$999B*#'.+*,

E:**$ G#:. O*+. -%(.#%*', 71 :$ T*:%* $B @ C*)*?. $A 1$ Manejo integrado de la produccin del frijol

labrana cero.A')*+%* F-#*'$ GTZ$ P*4$11$ T*:%* $B$ 1>$ !ariedades mejoradas de frijol con granos rojos para

"icaragua$ ISCA$ D%#%=+ - %+(%4*%=+ @ :.( 4#*-.$ M*+*4* N%$ P*4 27$ T''5 G5)+, V;(.# M$ P#.@(. -


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ANEXOS

77
http://www.eco_/


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A%&'( 8%(: G80 & &%,/&-),0) -/-


76/80

(#* (.(*' M*+5*+* (.(*' T*#* (.(*'

2$9 C+(. %+(*' -


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2.5 DETALLE LOS INGRESOS DE LOS PERIODOS POR LA VENTA DE FRIJOLES

201

P#.-(. INGRESO MENSUAL INGRESOS ANUALESENERO

FEBREO

MARZO

ABRIL

MAYO

JUNIO

JULIO

AGOSTOSEPTIEMBRE

OCTUBRE

NOVIEMBRE

DICIEMBRE

2.6 KCU!LES FUERON SUS GANANCIAS DEJADAS DURANTE EL 2#15

P#.-(. INGRESOS MENSUALES INGRESOS ANUALES

ENEROFEBREO

MARZO

ABRIL

MAYO

JUNIO

JULIO

AGOSTO

SEPTIEMBREOCTUBRE

NOVIEMBRE

DICIEMBRE

7


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2$>9 C=). ' :#.. - :#.-%=+ -


79/80

M8>0) 1

C.)+%-*-I+-;4A+-#% R%. C..


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