Este trabajo presenta un analisis economico y estrategico del eslabon primario de la fruticultura en el Alto Valle de Rio Negro. La metodologia de trabajo comienza con un minucioso estudio del proceso de produccion, a traves del cual se disena un sistema de costeo para determinadas variedades de peras y manzanas, considerando el modelo de conduccion de la plantacion y el tamano del establecimiento fruticola. En esta presentacion se brindan herramientas para tomar decisiones criticas utilzando el analisis de Costo-Volumen-Utilidad y modelos de simulacion. Para concluir, se disena un Tablero de COmando Integral con el fin de evaluar la evolucion del negocio, a traves dle control de sus variables clave tangibles e intangibles, desde una perspectiva de gestion estrategica y sistemica. De esta investigacion, se desprenden los resultados que demuestran la crisis que atraviesa el sector fruticola...This work presents an economic and strategic analysis of the primary link of fruit growing from Alto Valle, Rio Negro. The methodology starts with a meticulous study of the production process, from which a costing system for certain varieties of pears and apples is designed, by considering the model of plant conduction and the size of the fruit farms. In this research, there are some tools to take critic decisions using the Cost-Volunme-Utility analysis and models of simulation. To conclude, a Balance Scorecard is designed with the purpose of controlling the key variables of the business, not only the tangible but also the intangible ones, from a perspective of strategic and integral management. From this research, it is demonstrated the crisis that fruit growing farms are going over nowadays.