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¿Cómo llevar un registro de costos de producción?

En mi artículo pasado, hablé sobre la importancia de llevar los costos de producción en una finca cafetera. Hoy quiero hablar sobre cómo llevar adecuadamente el registro de esos costos y así, al final del año poder tener un costos de producción para su finca que le permita tomar decisiones en pro de su negocio cafetero.
ico Readtime

3 Minutes Read

guillermo cortes

Por Luis Guillermo Cortes

Director Regional PECA de Caravela Coffee

  • Lo primero y más importante para llevar adecuadamente un registro de los costos de producción de una finca cafetera es que el productor lo quiera hacer y ponga de su voluntad y disciplina para registrar de manera diaria y resumir así mismo de manera semanal lo que paga por la realización de las labores del café, compra de insumos para el cultivo del café y el café que vende de su finca. Es muy importante que los datos que se registren sean veraces ya que de la exactitud de los números depende la fidelidad de los números finales. Si los datos no son fieles a la realidad, las decisiones que se tomen con base en ellos pueden ser equivocadas. Adicionalmente necesitas tener un cuaderno y un bolígrafo donde pueda escribir esta información.Una vez el productor tiene los datos de los jornales pagados en cada una de las labores que realizó en su finca durante la semana en los lotes en producción como recolección de café cereza, limpias, abonado, control de plagas y enfermedades, beneficio, o labores en los lotes en levante, debe proceder a resumirlos por centro de costo o actividades. Al final debe sumar los costos y consolidar un resumen semanal de gastos que lo lleva a un libro/planilla de costos.

    Vamos a ver un ejemplo para ilustrar como registrarlos: Un productor de café durante la semana la 1 semana del año realizó varios pagos.

    1. Compró 20 sacos de fertilizante para aplicar en los lotes en producción por un valor de $1.600.000
    2. Pagó $20.000 de transporte del abono hasta la finca desde el almacén agropecuario.
    3. Pagó 10 jornales por valor de $350.000 para limpiar a machete el lote en levante de café que tiene en su finca.
    4. Recolectó 500 kilos de café cereza los cuales pagó $200.000
    5. Gastó 2 jornales en el beneficio del café, por valor de $70.000
    6. Pagó el recibo de energía eléctrica por valor de $45.000
    7. Vendió 100 kilos de café pergamino a Caravela a $8.000 el kilo

 

  • Esta labor de registro debe hacerla juiciosamente semana tras semana hasta completarse el año completo. Al final del año, el productor va a tener una claridad sobre el volumen de producción y su valor, así mismo tendrá los datos del costo total de los lotes en producción, los costos de los lotes en levante y los gastos administrativos.Al dividir el valor total del costo de la recolección entre los kilos de café pergamino seco producidos podrá conocer el costo de la recolección en este caso por kilo de café pergamino seco producido, y así para cada una de las actividades de producción en la finca. Ya con estos datos a la mano, puede referenciarse con otros productores y conocer si es o no es eficiente, el margen de rentabilidad del negocio, su productividad por unidad de área, etc. Pero lo más importante, es que podrá tomar mejores decisiones acerca de la producción de café y su futuro.

    Para facilitar la toma de datos, hemos elaborado un cuadro que puede descargar e imprimir donde podrá anotar semanalmente cada uno de los gastos y costos de su empresa cafetera. ¡Esperamos que sea de gran utilidad!

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