Analysis of Microeconomic Variables of the Banana Association 'ASOPROABALIORO' for the Period 2022-2024

Abstract

This study evaluates the economic impact of the formalization of the “Lira de Oro” Agricultural Production Banana Association (ASOPROABALIORO) on its key microeconomic variables: production costs, selling prices, productivity, and profitability. A comparative analysis was conducted between the period prior to formalization (year 2022) and the subsequent years (2023-2024), using the association’s internal accounting data. The results indicate that after formal incorporation in 2023, the association achieved profit margins above 90% in its main product lines, along with an approximate 57% increase in net earnings by 2024 compared to the first formal year. These findings demonstrate that formalization enabled access to higher profit margins and substantially improved the association’s financial standing. We conclude that associativity offers significant economic advantages by enhancing bargaining power, reducing transaction costs, and facilitating access to export markets. Finally, recommendations are proposed, such as process standardization, strengthening commercial alliances, and optimizing accounting management, to consolidate the association’s sustainability.