GENERACIÓN DE UN MODELO PARA LA DETERMINACIÓN DE COSTOS DE EMPRESAS PRODUCTORAS DE MIEL EN EL ESTADO DE NAYARIT

Nayarit possesses a high productive potential in respect to beekeeping, with vast suitable areas suitable for honey and polleniferous plants, a large number of crops grown in the state require the presence of the insect for pollination and production improvement, over a large amount of mangroves, forests and jungles that depend on this bug for their preservation, due to this potential Nayarit beekeepers produce excellent honey which has even been exported to Europe and other countries. So, why there isn’t more and better production? Mainly for three things: the growth has been nil, a poor marketing and bad environmental conditions that have reduced production drastically. The present paper aims to provide a tool for defining the productive efficiency; therefore cost records necessarily must be applied and their analyzed. Elements that help to define the power to compete. Finally, it is intended also to be a simple instrument for the beekeepers; for which consultation, design and develop meetinigs where held to test the model. esults obtained demonstrate that the model can be used by producers for its simplicity and utility. However it is necessary to conduct more test