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It is considered that the problem of agriculture is a problem where agribusiness structures are vulnerable to factors such as inflation, interest rates, exchange rate, market, have internal weaknesses such as lack of organization, lack of credit and profitability, among others. A key factor is agribusiness production efficiency which is necessary to be competitive and take advantage of all available resources. Cotton is a highly social culture and generating direct labor and indirect as they produce a number of products from its original state as is original cotton. Initiate removed on average 35% for manufacturing cotton fabrics and feather yarn, 54% of seed for sowing and edible oil extraction and industrial and other products for the livestock industry in its various forms. To determine the profitability of growing cottonseed series of financial tools such as working capital, cost-benefit ratio, equilibrium point, sensitivity analysis and the calculation of interest expense. For the first one requires the amount of $29.375 to cover then needs the entire production cycle, the B /C was 1.24 while in point of equilibrium is reached starting at 2.98t /ha. Regarding the sensitivity analysis show sensitive to changes in prices and yields and the financial cost was $1,665per hectare. With these indicators, once known to the producer, it may decide to continue or change the crop pattern to more profitable crops.


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