Analysis of group and financial evaluation of productive units of bulb onion

In Colombia the cultivation of bulb onion (Allium cepa L) is a major generator of incomes and handwork for small growers in the departments of Boyaca, Narino and Cundinamarca. Its production is 320,000 t [year.sup.-1], of which 185,000 t (58 %) are produced by the department of Boyaca, becoming the first producer at national level. The Irrigation District of the Alto Chicamocha (Drach) produces between 35,000 to 40,000 t, i.e. 12.5 % of the national volume and 21.62 % of the departmental one, this productive line is most relevant in the influence area of the district and it is the main source of income and employment both direct and indirect. It was used the methodology of group analysis to develop the general objective of this research to determine the profitability in the different units; information was collected on primary sources such as: social relations, cost structures, aspects of technical and administrative management, as well as the productivity gained. It was found three groups of profitability of the different units: head, medium and tail. It was concluded that the production costs of the onion bulb are classified in explicit (handwork, inputs, services, and others) and implicit (family work, lease, depreciation and capital income). It is proposed to the owners of the production units of the cola group, the optimization of irrigation, the appropriate use of agrochemicals and the implementation of appropriate cultural practices. Key-words: group analysis, financial analysis, Irrigation District of the Alto Chicamocha (DRACH) En Colombia el cultivo de cebolla de bulbo (Allium cepa L) es un importante generador de ingresos y mano de obra para pequenos cultivadores en los departamentos de Boyaca, Narino y Cundinamarca. Su produccion es de 320.000 t [ano.sup.-1], de las cuales 185.000 t (58%) son producidas por el departamento de Boyaca, convirtiendose en el primer productor a nivel nacional. El Distrito de Riego del Alto Chicamocha (DRACH) produce entre 35.000 a 40.000 t, es decir, 12,5% del volumen nacional y 21,62% del departamental, este renglon productivo es el mas relevante en el area de influencia del distrito y es la principal fuente de ingresos y empleos tanto directos como indirectos. Se uso la Metodologia Analisis de Grupo para desarrollar el objetivo general de la investigacion de determinar la rentabilidad en las diferentes unidades; se recolecto informacion en fuentes primarias tales como: relaciones sociales, estructuras de costos, a