Análisis de Costos en la Producción de Quesos Artesanales. Estudio de Caso: Quesería el Bejucal

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 Balancan, 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.