Evaluación económica del cártamo para la intensificación agrícola s ostenible del s udoeste bonaerense bonaerense

Abstract

El cambio climático ha aumentado la vulnerabilidad de la agricultura debido a su dependencia de la naturaleza . L a “intensificación sostenible” de la producción con rotaciones de cultivos más divers o s que pued a n mostrar ventajas económicas y ambientales se plantea como una estrategia para alcanzar los Objetivos de Desarrollo Sostenible . En e l s udoeste bonaerense, zona marginal con períodos de sequía s severa s , se está investigando la incorporación del cultivo de cártamo . Cons iderando la necesidad de ampliar la aplicación de la C ontabilidad de Gestión (CG) e n las empresas agropecuarias y q ue esta adopte según la literatura, una función más activa en la creación de la estrategia organizativa e ste trabajo persigue determinar los costos del cultivo de cártamo y realizar un análisis económico de precios y de rendimientos de indiferencia respecto del t rigo y la cebada cervecera para evaluar estrategia s de diversificación S e efectuó un estudio exploratorio-descriptivo, con base en cuatro experiencias de campo y estimaciones de escenarios . Los resultados revelan que el cártamo pue de representar una opción rentable, aunque con alta sensibilidad de l os rendimientos sobre su margen económico Se p ropone un tablero de medidas de desempeño económico financieras para apoyar la s decisiones de intensificación sostenible en la rotación como reporte dinámico de la CG.

Climate change has increased the vulnerability of agriculture due to its dependence on nature. ‘Sustainable intensification’ of production, with more 3 diverse crop rotations t diverse crop rotations that can show economic and environmental hat can show economic and environmental advantages, is proposed as a strategy to achieve the Sustainable advantages, is proposed as a strategy to achieve the Sustainable Development Goals. Development Goals. In the Southwest of Buenos Aires, a marginal area with In the Southwest of Buenos Aires, a marginal area with periods of severe drought, the incorporation of safflower cultivation is beinperiods of severe drought, the incorporation of safflower cultivation is being g investigated. investigated. Considering the need to broaden the application of Considering the need to broaden the application of Management Accounting (MA) in agricultural enterprises and that, according Management Accounting (MA) in agricultural enterprises and that, according to the literature, it adopts a more active role in the creation of to the literature, it adopts a more active role in the creation of organizational strategy, this work aims to deteorganizational strategy, this work aims to determine the costs of safflower rmine the costs of safflower cultivation and to carry out an economic analysis of prices and indifference cultivation and to carry out an economic analysis of prices and indifference yields with respect to wheat and malting barley to evaluate diversification yields with respect to wheat and malting barley to evaluate diversification strategies. strategies. An exploratoryAn exploratory--descriptive study was carried out, based on foudescriptive study was carried out, based on four r field experiences and scenario estimations. The results reveal that field experiences and scenario estimations. The results reveal that safflowersafflowerss can represent a profitable option, although with high sensitivity can represent a profitable option, although with high sensitivity of yields on of yields on theirtheir economic margin. A dashboard of economiceconomic margin. A dashboard of economic--financial financial performance measures is proposed to supperformance measures is proposed to support ‘sustainable intensification’ port ‘sustainable intensification’ decisions in the rotation as a dynamic CG report.decisions in the rotation as a dynamic CG report.