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Abstract

This analysis examines financial structure, costs, profits, and economic equilibrium with productivity level and economic feasibility to assure continuity in beef cattle double purpose system. Productivity and accountant information from an enterprise Veracruz south state in a year were caught. Enterprise structure shows that work with own resources, and has a $111,709.19 profit and $21,492.49 loss; 67% incomes from dairy sale and 33% come from beef sale. Steady costs are 52%, and variable costs are 48%. Equilibrium point is fixed in 241,864.40 and 14,388.66 kilograms in dairy and beef production respectively. Kilogram production cost for milk was $2.66, and $12.94 for beef. Results show a need to use financial accountant to take choices for enterprise improvement and get net profits in its deal; therefore, is a priority to get better productivity and efficiency indicators.

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