Munich Personal RePEc Archive

Costo de producción de queso artesanal elaborado por un productor agropecuario familiar en la etapa previa a la maduración. Estudio de nueve establecimientos

Fernández, Flavia M and Gabriela, Land and Triñales, Ernesto and Asuaga, Carolina (2019): Costo de producción de queso artesanal elaborado por un productor agropecuario familiar en la etapa previa a la maduración. Estudio de nueve establecimientos. Published in: XVI Congreso del IIC (2019)

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Abstract

In Uruguay, most of family agricultural producers are in the process of formalizing their production and marketing. They have little information, so is difficult to implement cost management. 9 establishments were selected, with the purpose of analyzing the cost of artisan cheese production before the ripening and developing a cost model. With the proposed model, the producer would be able to know the minimum price at which he can sell a kg of cheese.

As a limitation of this work, the proposed model is suitable when there is no ripening process. If it exists, the variable cost of said process must be added, which basically consists of quantifying the financial cost of immobilization the capital, as well as the losses incurred in the ripening process.

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