VALUATION OF AN IRRIGATED FARM FOCUSED ON HORTICULTURAL CULTIVATION

Abstract

Objective: To evaluate a horticultural irrigated farm located in Puebla, which is focused on cultivating: bean, lettuce, tomato, carrot and wheat.

Design/methodology/approximation: Some of the agrarian valuation methods that best suit the case study were used, specifically the synthetic method by comparison of rates and the updated analytical method.

Results: The results obtained from the applied methods allowed to get a final value of the farm object of study of $ 20,951,695.68 mexican pesos

Limitations of the study/implications: This definitive result implies a value with the theoretical underpinnings required to represent the effective contribution of a valid and universal knowledge with professional and academic relevance; and which is limited for the analysis of assets with similar characteristics.

Findings/conclusions: The utility of employing effective valuation methods applicable to agricultural lands when considering the importance of such activities for both the economy of Puebla and for the corresponding to the entire mexican territory.