Abstract

The objective of this work was to compare the process of its production costs and its profit and loss statement of two sweet pepper producers of the Horticulture Network extension project of the North Huetar Region. The profitability and breakeven point of two greenhouses that were part of an extension project Protected Horticulture Network Huetar Norte Region were evaluated, the results showed that the Cinchona greenhouse has a lower average price than the San Francisco greenhouse, almost 72% less, the total production costs of the San Francisco greenhouse are double that of the Cinchona greenhouse. Although San Francisco has a better price, but because it has higher production costs, it is much less profitable than Cinchona (21% vs. 42%). In the graphs it was already possible to see that San Francisco had a greater weight in the costs on the raw material side, that is why in the advice they were given, they were told about the importance of looking for other supplies with lower prices and to Cinchona he was advised to raise his prices. The San Francisco greenhouse was recommended to try to lower production costs by seeking other inputs or other input suppliers. Cinchona was advised to look for other clients and try to find better prices in order to obtain better profitability.

Keywords Production costs; income; breakeven point; gross profit; Natalie variety sweet pepper; greenhouse