Revista Científica Interdisciplinaria Investigación y Saberes

2022, Vol. 12, No. 3 e-ISSN: 1390-8146

Published by: Universidad Técnica Luis Vargas Torres

Cano, J., Cabrera, E., Moncayo, O., Báez, M. (2022) Commercialization of products with territorial

identity in the Cristobal Colon Agricultural and Livestock Association, Revista Científica Interdisciplinaria

Investigación y Saberes, 12(3) 73-80

Commercialization of products with territorial identity in the Cristobal

Colon Agricultural and Livestock Association

Comercialización de productos de identidad territorial en la Asociación Agropecuaria

Cristóbal Colón

Juan Calos Cano Intriago

MBA, Quevedo State Technical University, jcano@uteq.edu.ec, ORCID:

0000-0002-5376-4202

Eduardo Fabricio Cabrera Toscano

MBA, Universidad Técnica de Cotopaxi,

eduardo.cabrera7195@utc.edu.ec, ORCID: 0000-0001-9509-4449

Oscar Fabian Moncayo Carreño

MBA, Quevedo State Technical University, omoncayo@uteq.edu.ec,

ORCID: 0000-0003-3189-8151

Marco Vinicio Báez Oñate, M.Sc.

MSc. Universidad Técnica Estatal de Quevedo. Ecuador,

mbaez@uteq.edu.ec, ORCID: 0000-0002-2787-6593

The objective of the research is to identify factors related to the

commercialization of the production of different products sold by the

Asociación Agropecuaria Cristóbal Colón. Small farmers and ranchers

enter different programs offered by MAGAP in the Province of Santo

Domingo de los Tsáchilas, including the Parish of Valle Hermoso, in

order to get help and advice for their businesses, while most have

problems when determining the costs of their products, because

there is no business model within the national market, including the

planning and evaluation of products to perform accounting processes

with more continuity, how to know what are their investment costs,

expenses and what is the profit that each business has. Through this

study of the cost of production it is possible to identify that the

different merchants should have an adequate model on how to carry

out an accounting and taxation process more frequently. A survey

was applied to 23 members of the "Cristobal Colon" Association of

the Parish of Valle Hermoso, obtaining as a result that milk occupies

Abstract

Received 2022-01-09

Revised 2022-02-15

Accepted 2022-04-11

Published 2022-09-04

Corresponding Author

Juan Cano Intriago

jcano@uteq.edu.ec

Pages: 73-81

https://creativecommons.or

g/licenses/by-nc-sa/4.0/

Distributed under

Juan Carlos Cano Intriago

Commercialization of products with territorial identity in the Cristobal Colon Agricultural and Livestock Association

Revista Científica Interdisciplinaria Investigación y Saberes , / 2022/ , Vol. 12, No. 3

the first place as a product with territorial identity, followed by cocoa,

palm heart and coffee, which are relevant for the economy of the

Parish of Valle Hermoso.

Key words:

Costs, Production, Tax, Financial and PIT

(Product with Territorial Identity).

Resumen

El objetivo de la investigación es identificar factores vinculados a la

comercialización de la producción de los diferentes productos que

expende la Asociación Agropecuaria Cristóbal Colón. Los pequeños

agricultores y ganaderos ingresan a diferentes programas que ofrece

el MAGAP de la Provincia de Santo Domingo de los Tsáchilas

formando parte de este la Parroquia de Valle Hermoso, con el fin de

obtener ayuda y asesoramiento para sus negocios, en tanto la

mayoría tienen inconvenientes al momento de determinar los costos

de sus productos, debido a que no existe un modelo de comercio

dentro del mercado nacional, que incluya la planificación y evaluación

de los productos para realizar procesos contables con más

continuidad, cómo conocer cuáles son sus costos de inversión, gastos

y cuál es la utilidad que tiene cada negocio. Por medio de este

estudio del costo de producción es posible identificar, que los

diferentes comerciantes deben contar con un modelo adecuado

sobre cómo llevar un proceso contable y tributación con más

frecuencia. Se aplicó una encuesta a 23 Miembros de la Asociación

“Cristóbal Colon” de la Parroquia de Valle Hermoso obteniendo

como resultado que la leche ocupa el primer lugar como producto

con identidad territorial, de allí el cacao, el palmito y el café siendo

de relevancia para la economía de la Parroquia de Valle Hermoso.

Palabras clave:

Costos, Producción, Tributario, Financiero

y PIT (Producto con Identidad Territorial).

Commercialization of products with territorial identity in the Cristobal Colon Agricultural and Livestock Association

Revista Científica Interdisciplinaria Investigación y Saberes , / 2022/ , Vol. 12, No. 3

Introduction

The different linkage projects are focused on the sustainable

development of various communities and vulnerable groups in order

to train leaders aware of the problems and needs of society and the

country, capable of influencing the socioeconomic development of

the country. (Ardón, 2011).

This purpose is intended from the Accounting and Auditing

Engineering career of the Distance Learning Unit of the State

Technical University of Quevedo in order to achieve better prepared

professionals, in this case on accounting processes, being an

important topic the study of production costs of the PIT (Territorial

Identity Products) with financial and tax advice in the Cristobal Colón

Agricultural Association.

Agriculture and Livestock play a crucial role in Ecuador's economy,

being identified as the production, processing, marketing and

distribution of crops and livestock products, thus being in this way the

backbone of our economic system. (Magap, 2017).

A product with territorial identity is one that contributes to

conservation, comes from agrobiodiversity and biodiversity, is

considered as a contribution to the welfare of communities and

through innovation and associativity generates a significant economic

alternative (Ranaboldo, 2014). It is associated with the need to

achieve efficient production processes (Arias and Rodríguez, 2018)

and contribute to local development by improving the productivity,

quality and health of the products offered to the population (Ortiz,

Macías and Sosa, 2018).

A definition of products with territorial identity will include all those

goods, services, information and images that are specific to a territory.

Examples of goods could be: a type of cheese, a type of service, a

group of musicians, an image, a symbol that identifies the territory

(Arévalo, 2004).

Despite this, the parish of Valle Hermoso is not considered one of the

parishes with the highest number of production in the province of

Santo Domingo de los Tsáchilas, however, its production and

commercialization is unknown by most producers, consumers and

suppliers in the surrounding area; this has led us to consider the need

Commercialization of products with territorial identity in the Cristobal Colon Agricultural and Livestock Association

Revista Científica Interdisciplinaria Investigación y Saberes , / 2022/ , Vol. 12, No. 3

to promote this parish as a marketing attribute, thus producing

various agricultural and livestock products.

In the parish there are several production and marketing products that

visitors who come to this place frequently taste: milk, coffee, cocoa

and palm heart, so the need arises to identify and determine the

production costs of the PIT, which allows to know the reality of the

environment and seek strategies to improve the quality of life of the

inhabitants, as well as to disseminate the product with greater

production and marketing in the area.

Thus, the general objective is to determine the cost of production of

the PIT (Product with Territorial Identity) with financial and tax advice

in the Agricultural Association "Cristóbal Colon" in the parish of Valle

Hermoso in the Province of Santo Domingo de los Tsáchilas, and

specific objectives:

• Conduct a survey of the members of the Association to

improve the territorial identity of the products of Valle

Hermoso Parish.

• Determine the production cost of the Valle Hermoso Parish

territorial identity product.

• Estimate the profitability of the territorial identity product of

Valle Hermoso Parish.

Methodology

The research project was carried out at the "Cristóbal Colon"

Agricultural Association in the parish of Valle Hermoso in the province

of Santo Domingo de los Tsáchilas, whose location is shown in Figure

Commercialization of products with territorial identity in the Cristobal Colon Agricultural and Livestock Association

Revista Científica Interdisciplinaria Investigación y Saberes , / 2022/ , Vol. 12, No. 3

Figure 1:

Representation of the location of the parish of Valle

Hermoso: Northwest Central Ecuador.

Source: Own elaboration.

According to the results of the 2010 INEC Population and Housing

Census, the population of Valle Hermoso Parish is 10,000 inhabitants.

The first inhabitants of the region arrived in 1960, mostly from the

provinces of Loja and Manabí, which were affected by a drought in

the country. At the beginning, entering the area full of mountains and

virgin forests was an impossible task. The crossing of the Blanco River

was done by raft, then by canoe and later by tarabita, these were the

first transportation systems. The transfer of livestock was still an

obstacle until the canoe was installed by pulley, thus livestock was

born in the area and began a productive process that allowed the

growth of the place.

For the development of this study, methodological tools were used in

accordance with the selected research model, which in this case were

exploratory and documentary field research.

The exploration was carried out through visits to the sector for the

application of the surveys to find the territorial identity product (PIT),

which allowed obtaining related objects or data, which imply some

fact, to have a preliminary analysis of the situation and to guide the

activity.

Commercialization of products with territorial identity in the Cristobal Colon Agricultural and Livestock Association

Revista Científica Interdisciplinaria Investigación y Saberes , / 2022/ , Vol. 12, No. 3

The analytical-dialectical and inductive method was used to arrive at

the result, which is to find the product of territorial identity (PIT) and

thus be able to extract the product and its production cost.

The observation method was used to see in the sector the product

most welcomed by farmers in the sector and to be able to determine

the product of territorial identity.

Primary and secondary research sources were used.

The primaries were applied at the time of visiting the Parish of Valle

Hermoso, in order to gather all the necessary information regarding

the research topic, provided by the members of the Association

through observation, direct dialogue and the survey.

To obtain information from secondary sources, we resorted to the

Internet and library services.

The survey was conducted taking into account as main elements: sex

and age of the respondents, as preliminary information.

which product is the most produced in the sector of "San Agustín".

which of the mentioned products are identified in the sector, time of

existence of the product in the area and the level at which the product

is marketed: national, territorial, international level.

To calculate the sample, 23 members of the "Cristóbal Colon"

Agricultural Association of the Parish of Valle Hermoso in the Province

of Santo Domingo de los Tsachilas were taken into consideration.

z = Confidence level 95% (1.96)

q = Possibility of occurrence 50% (0.5)

p = Possibility of not occurrence 50% (0.5) N = Population (23)

e = Sample error 5% (0.05)

Thus, the sample size with which we worked was 23 people.

The most used materials were: computers, spherographic, calculators,

memory flash, books and internet.

Commercialization of products with territorial identity in the Cristobal Colon Agricultural and Livestock Association

Revista Científica Interdisciplinaria Investigación y Saberes , / 2022/ , Vol. 12, No. 3

The tabulation and analysis of the results for the identification of the

product with territorial identity (P.I.T.) based on the surveys

conducted among the members of the agricultural association

"Cristóbal Colón" allowed us to determine the characteristics of the

selected sample, which can be summarized as follows:

In the "Cristóbal Colon" Agricultural Association, of the total sample

of 23 members, 14 were men and 9 were women.

In the "Cristóbal Colon" Agricultural Association, of the total sample

applied for the survey of 23 members, 35%, equivalent to 8 people

are over 45 years old, 26% of the total number of members are

between 35 and 45 years old, 5 people, equivalent to 22%, are

between 25 and 35 years old and finally 4 people, equivalent to 17%,

are between 18 and 25 years old.

Once these elements have been determined, the results of the

following questions are tabulated and interpreted:

The results of question 3 on the most obtained product are shown in

Figure 2.

Graphical representation of production percentages.

Source: Own elaboration

QUESTION NO.

13%

74%

MILK

COFFE

Commercialization of products with territorial identity in the Cristobal Colon Agricultural and Livestock Association

Revista Científica Interdisciplinaria Investigación y Saberes , / 2022/ , Vol. 12, No. 3

Results

In this way it is determined that in the Agricultural Association

"Cristobal Colon", of the total sample applied for the survey of 23

partners, the analysis and interpretation of this question calls the

products of higher production; milk is in first place with 74%, second

place with 13% cocoa, with 9% in third place coffee and with 4%

occupies the fourth place palm heart. This analysis allows us to

determine that in the "Cristóbal Colon" Agricultural Association, of

the total sample applied for the survey of 23 members, those

surveyed when answering the question about the products

mentioned above believe that they are identified in the sector in 74%

responded that it is milk, while 26% the other products of the areas.

Thus, in the "Cristóbal Colon" Agricultural Association, of the total

sample of 23 members, analyzing question 5, which indicates the

product that is identified in the area, 100% of the people responded

that it is milk, 65% responded that it has existed in the area for more

than 20 years, 13% that the product has been in the area for 15 years,

9% for 5 to 10 years and 4% for 20 years.

On this basis it is interpreted that in the Agricultural Association

"Cristobal Colon" of the total sample applied for the survey of 23

partners, 78% of the product is marketed locally, while 18% is

marketed nationally and 4% internationally.

The Cost of Milk Production was analyzed based on direct costs:

Direct Raw Material and Labor. Likewise, the net profitability of sales

is evaluated, which indicates that the profitability indexes of sales

show the profitability of the association; it is estimated based on the

formula used that the profitability on sales in the projected period in

the sale of milk produced is 0.56%.

Conclusions

The survey conducted among the members of the "Cristóbal Colon"

Agricultural Association had a positive impact on the determination

of the Territorial Identity Product, which consists of milk, which

occupies the first place, followed by cocoa, palm heart and coffee,

which is marketed internationally. In the research carried out, it was

Commercialization of products with territorial identity in the Cristobal Colon Agricultural and Livestock Association

Revista Científica Interdisciplinaria Investigación y Saberes , / 2022/ , Vol. 12, No. 3

possible to determine the unit cost per liter of milk, which is $0.42

cents, ready for distribution, which is suggested to maintain and not

increase, thus being more competitive in the market in the Parish of

Valle Hermoso in the Province of Santo Domingo de los Tsáchilas.

Spreading the consumption of milk in the parish will generate income

for those who sell it.

Reference

ARDÓN, M. (2011). Faculty - RSA Linkage Projects. Guild

of Auditors of Guatemala.

AREVALO, M. A. (2004). Rural enterprises, a missing link?

Caracas: TXT. Edición. MAGAP. (2017). RETURN TO

THE LAND.

Arias, C. and Rodríguez, Z. (2018). Territorial marketing actions for the

development of the Consejo Popular Aeropuerto Viejo de

Bayamo, Cuba. In Granmense Journal of Local Development.

Vol.2 No.5. Special Edition 2018. RNPS: 2448.

Ortiz, J., Macías E. and Sosa, O. (2019). Environmental management

program for the base business unit "Dietetics", of the Bayamo

dairy products company. In Granmense Journal of Local

Development. Vol. 3 No.2April-June 2019. RNPS: 2448.

RANABOLDO, C. (September 2014). Claudia Rana boldo. Retrieved

from http://191.98.188.189/Fulltext/15061.pdf