Cost Analysis in the Production of Artisan Cheeses. Case Study: Quesería el Bejucal

Authors

DOI:

https://doi.org/10.5377/ribcc.v5i10.8969

Keywords:

Cost structure, Artisan cheeses, Profit margin

Abstract

The economic activity resulting from the production of artisan cheeses, is of great importance for the local economy, there is no such study that allows producers to know in detail the manufacturing costs of artisan cheese, currently producers only have approximations and their sales prices determine them according to the behavior of the market, without being certain about the profit margin.  Therefore, this work was carried out that consisted in determining the cost structure in each type of artisanal cheese, which is elaborated in the "El Bejucal" cheese factory. This company is one of the most emblematic due to its tradition and prestige, located in the municipality of Balancán, Tabasco, and whose brand is protected by the Mexican Institute of Industrial Property (IMPI).   Calculations were made based on the classification of direct and indirect costs and administration and sales expenses. It was found that pore cheese is the product with the highest production cost, compared to other products, mainly due to the high cost of packaging material. However, the income from the commercialization of the pore cheese corresponds to 70% and the rest to the other cheeses; the pore cheese is friable, soft and pressed pasta; slightly ripened, made from raw milk, is sold in pieces of approximately 300 g.

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Author Biographies

Ezequiel Paredes-Maas, Technological university of usumacinta

Teacher of the Baccalaureate School of Tabasco. Campus 8. Av. Montecristo S / N,
Las Lomas, 86980. Emiliano Zapata, Tab. Professor at the Technological
University of Usumacinta, graduated from the M.T. in COLPOS dairy products.

Rubén Monroy-Hernández, Autonomous Universtiy of Chiapas

Full-time Professor of the Mayan Faculty of Agricultural Studies of UNACH

Juan Francisco Chávez-Dehesa, Technological university of usumacinta

Professor at the Technological University of Usumacinta, graduated from the M.T. in COLPOS dairy products.

Francisco Guevara-Hernández, Autonomous University of Chiapas (UNACH)

Researcher in the Faculty of Agronomic Sciences, Campus V. Autonomous University
of Chiapas (UNACH).

Emilio Castro-Ehuan, Quesería el Bejucal

Professional graduated from the M.T. in COLPOS dairy products. Attached to the
“Cheese factory the Bejucal

Juan Manuel Zaldívar-Cruz, |Graduate College

Researcher of the Graduate College, Campus, Cárdenas, Tab.

Published

2019-12-12

How to Cite

Paredes-Maas, E., Monroy-Hernández, R., Chávez-Dehesa, J. F., Guevara-Hernández, F., Castro-Ehuan, E., & Zaldívar-Cruz, J. M. (2019). Cost Analysis in the Production of Artisan Cheeses. Case Study: Quesería el Bejucal. Ibero-American JournalL of Bioeconomy and Climate Change E-ISSN 2410-7980, 5(10), 1222–1247. https://doi.org/10.5377/ribcc.v5i10.8969

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Section

Research articles

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