Keywords
agricultural economics
coffee
economic sustainability
small enterprises
How to Cite
Abstract
This study examined the impact of coffee production profitability on the economic and social sustainability of small family-run businesses in the municipality of San José de Colinas, Santa Bárbara, Honduras, during the 2018–2023 period. A mixed-methods approach was adopted, following the methodological framework proposed by Hernández Sampieri (2014), which integrates quantitative and qualitative data to achieve a comprehensive understanding of the phenomenon. The design was explanatory and descriptive, cross-sectional and non-experimental, grounded in a positivist paradigm for the quantitative component and an interpretive paradigm for the qualitative component, in order to incorporate producers’ perceptions into the analysis. The population consisted of 929 coffee farmers in the municipality, from whom a representative stratified sample of 120 producers was selected. The independent variable was profitability in coffee production, defined as the annual economic result (revenue minus costs and expenses plus investment), while the dependent variable corresponded to family sustainability, understood as the level of well-being measured through the satisfaction of basic needs in housing, health, education, food, and transportation.
References
Ali, A. (2021). Liquidity variations and variability cohesiveness with revenue and profitability: A case of Saudi energy sector companies. Accounting, 7(4), 763–770. https://doi.org/10.5267/j.ac.2021.2.008
Cantú, G. G., & Guajardo, N. E. A. (2020). Contabilidad financiera. McGraw-Hill Interamericana.
Casilimas, L., Corrales, D. C., Montoya, M. S., Rahn, E., Robin, M.-H., Aubertot, J.-N., & Corrales, J. C. (2021). HMP-Coffee: A hierarchical multicriteria model to estimate profitability for small coffee farming in Colombia. Applied Sciences, 11(15), 6880. https://doi.org/10.3390/app11156880
Gitman, L. J. (2016). Principios de administración financiera (14.ª ed.). Pearson Educación.
Hernández Sampieri, R. (2014). Metodología de la investigación (6.ª ed.). McGraw-Hill Educación.
Horngren, C. T., Harrison, W. T., & Oliver, M. S. (2010). Contabilidad (8.ª ed.). Pearson Educación.
IHCAFE. (2018). Informe estadístico 2017–2018. Instituto Hondureño del Café.
IHCAFE. (2021). Informe estadístico 2020–2021. Instituto Hondureño del Café.
IHCAFE. (2022a). Informe estadístico 2021–2022. Instituto Hondureño del Café.
IHCAFE. (2022b). Informe estadístico 2022–2023. Instituto Hondureño del Café.
Instituto Hondureño del Café. (2024). Portal institucional IHCAFE. https://www.ihcafe.hn
Irawan, D. C., Pulungan, N. A., Subiyanto, B., & Awaludin, D. T. (2022). The effect of capital structure, firm size, and firm growth on profitability and firm value. Quality Access to Success, 23(187), 52–57. https://doi.org/10.47750/QAS/23.187.06
Isaksson, O. H. D., & Seifert, R. W. (2014). Inventory leanness and the financial performance of firms. Production Planning & Control, 25(12), 999–1014. https://doi.org/10.1080/09537287.2013.797123
Machado Vargas, M. M., & Ríos Osorio, L. A. (2016). Sostenibilidad en agroecosistemas de café de pequeños agricultores: Revisión sistemática. Idesia (Arica), 34(2), 15–23. https://doi.org/10.4067/S0718-34292016005000002
Mighty, M., & Granco, G. (2021). Modelando la rentabilidad en la industria del café de Jamaica. MDPI Agriculture.
Morris, K., Méndez, V. E., & Richards, M. (2013). “Los meses flacos”: Seasonal food insecurity in a Salvadoran organic coffee cooperative. The Journal of Peasant Studies, 40(2), 457–480. https://doi.org/10.1080/03066150.2013.777708
Novy-Marx, R. (2013). The other side of value: The gross profitability premium. Journal of Financial Economics, 108(1), 1–28. https://doi.org/10.1016/j.jfineco.2013.01.003
Organización Internacional del Café (OIC). (2021). Iniciativas de sostenibilidad. https://www.ico.org
Organización Internacional del Café (OIC). (2022). Iniciativas de sostenibilidad. https://www.ico.org
Organización Internacional para las Migraciones (OIM). (2023). Flujos migratorios laborales en el sector cafetalero en Costa Rica, Honduras y México: Hacia una mejor gestión migratoria.
Perdoná, M. J., & Soratto, R. P. (2015). Irrigation and intercropping with macadamia increase initial Arabica coffee yield and profitability. Agronomy Journal, 107(2), 615–626. https://doi.org/10.2134/agronj14.0246
Pratap Singh, H., & Kumar, S. (2014). Working capital management: A literature review and research agenda. Qualitative Research in Financial Markets, 6(2), 173–197. https://doi.org/10.1108/QRFM-04-2013-0010
Samaja, J. (2004). Epistemología y metodología (3.ª ed.). Editorial Universitaria de Buenos Aires.
Turco, P., Seiko, M., Bueno, O., Bliska, F. M. M., & Caiado, J. (2012). Organic coffee production model for analysis of the economic and energetic efficiency in the south region of Minas Gerais State. In Proceedings of the 24th International Conference on Coffee Science. San José, Costa Rica.
Yazdanfar, D., & Öhman, P. (2014). The impact of cash conversion cycle on firm profitability: An empirical study based on Swedish data. International Journal of Managerial Finance, 10(4), 442–452. https://doi.org/10.1108/IJMF-12-2013-0137
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Copyright (c) 2026 Hector Orlando Perdomo Fernández, Roberto García-Lara