Rentabilidad del sector agropecuario en Uruguay

Estudio de su evolución a través de clústeres longitudinales en el período 2010-2017

Abstract

The goal of this work is to measure and describe the evolution of the profitability of the Uruguayan agricultural sector in the period 2010-2017. For this, a database was used with information on the Financial Statements of the Uruguayan agricultural companies that presented the sworn declaration in the General Tax Directorate (DGI) in the mentioned period. Profitability is measured through the ROA (Return on Assets) indicator. The methodological strategy consisted of identifying evolution patterns through
longitudinal clusters. The results show that profitability is positive in the period, but internally it presents very diverse levels and dynamics. Thus, 3 groups are formed with ROA trajectories similar to the internal one, but very different from each other. This can
be used as input to characterize its economic structure and obtain indications about the determinants of the financial economic performance of the sector.