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Costo de producción de queso artesanal elaborado por un productor agropecuario familiar en la etapa previa a la maduración. Estudio de nueve establecimientos
[Cost of no ripening artisan cheese made by family farmers. A study of nine farms]

Author

Listed:
  • Fernández, Flavia M
  • Gabriela, Land
  • Triñales, Ernesto
  • Asuaga, Carolina

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.

Suggested Citation

  • Fernández, Flavia M & Gabriela, Land & Triñales, Ernesto & 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 [Cost of no ripening artisan cheese mad," MPRA Paper 105282, University Library of Munich, Germany, revised 2019.
  • Handle: RePEc:pra:mprapa:105282
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    More about this item

    Keywords

    artisan cheese; managment; cost;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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