Resumo

GARCIA, A. Raúl; PAZ TERAN, Corina M.  e  LUCCIONI, Enrique M.. Evaluación de dos líneas de investigación de la Estación Experimental Agroindustrial Obispo Colombres (EEAOC): Maduración química de la caña de azúcar y Variedad de soja Munasqa RREvaluation of two research lines of Estación Experimental Agroindustrial Obispo Colombres (EEAOC): Chemical ripening of sugarcane and Munasqa RR soybean variety. Rev. ind. agric. Tucumán [online]. 2013, vol.90, n.1, pp.09-23. ISSN 1851-3018.

The present study evaluates the profitability of two research lines conducted by Estación Experimental Agroindustrial Obispo Colombres (EEAOC): 1) Chemical ripening of sugarcane and 2) Munasqa RR soybean variety. The former is part of the Raw matter quality and sugar production project, while the latter is included in the Soybean breeding project. For this purpose, cash flows for both lines will be constructed with the accounting information provided by the EEAOC Accounting Department, particularly focusing on the accurate assignment of costs to either line, including those called operating costs. These are expenses that benefit all EEAOC projects in general, and it is difficult to determine the proportion in which such costs should be attributed to either line under consideration.

Palavras-chave : Agronomic/genetic research; Social profit.

        · resumo em Espanhol     · texto em Espanhol     · Espanhol ( pdf )