Resumen

MARIANO, R.C.  y  FERRO MORENO, S.. Comparación de indicadores económicos en producciones agrícolas actuales y alternativas en la ribera del Río Colorado, provincia de La Pampa. RIA. Rev. investig. agropecu. [online]. 2021, vol.47, n.1, pp.123-139.  Epub 16-Jun-2021. ISSN 1669-2314.

The evaluation of productive activities in the agricultural sector is complex. The results depend on the combination of climatic, market, agro-ecological and socio-productive factors, among others. Analyzing ex post results allows us to learn and understand the dynamics of business to improve future decision making. The irrigated area in the province of La Pampa (Colorado River) presents a series of traditional and alternative agricultural activities, annual and pluriannual that must be evaluated economically for a better interpretation of their performance. This paper analyzes the economic results of 18 current and alternative agricultural productions of the Colorado riverside of the province of La Pampa for the year 2017. For this, two analysis methodologies were used, the gross margin and the contribution margin, identifying and comparing crops with better and worse performance in the year under study. The results obtained are dissimilar and in some cases contradictory. Variable costing seems to have interpretative advantages over the gross margin, with the same effort (or simplicity) in obtaining the indicators. To analyze the economic performance of agricultural activities, it is necessary to have tools and indicators that improve and complement the interpretation of what happened.

Palabras clave : gross margin; contribution margin; decision making.

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