ANALYSIS OF THE PLAN OF PRODUCTION BASIC UNIT OF COOPERATIVE PRODUCTION TUINUCÚ, SANCTI SPÍRITUS

Abstract

The productive structures of the agricultural sector in Cuba represent one of the ways to achieve higher levels of food production for the population and raw material for the industries and to enable the export of agricultural and livestock products, as well as the reduction of imports. Therefore, the implementation of the Food Production Plans and their delivery must be effectively carried out in the current context where the production chain is sought. The Tuinucú Basic Unit of Cooperative Production of the Sancti Spíritus Sugar Company (UBPC, in Spanish) has been the object of an economic research in 2018. The study found that the entity does not analyze in advance the Production Plans that allow them to elaborate an objective and subsequent execution to achieve higher levels of sugarcane production. This research has the objective of analyzing the Sugarcane Production Plan, based on the use of the consecutive or chain substitution method.  The research is based on the statistical and accounting information of the selected period, which showed the specialists and managers that the increase in harvested areas is the factor that has most influenced the production volume, not the sugarcane yields which have decreased significantly. Hence, these aspects must be analyzed to comply with the devised Production Plans with efficiency, efficacy and effectiveness, aspects of paramount importance at the present, given the effects of COVID-19 and the North American blockade against Cuba.