Economic feasibility of flavored sheep’s milk-based yogurt
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Caderno de Ciências Agrárias (Online) |
Texto Completo: | https://periodicos.ufmg.br/index.php/ccaufmg/article/view/41695 |
Resumo: | The aim of this study was to develop a mathematical model to estimate the production costs of a flavored sheep’s milk-based yogurt and analyze the economic viability of its production. Data were considered and allocated as propo- sed by the Neoclassical Economic Theory of Costs. The cost components were allocated in the order: i) variable costs; ii) fixed operating costs; iii) operating costs; iv) factors income and/or cost of remunerations of capital and land; and v) total cost. Literary data on the yogurt production process and a list of all necessary inputs in manufacturing the product were collected. Subsequently, price quotations were made for all the inputs and such data were used to feed the calculation model. After costs estimation, the economic indicators were evaluated: gross margin, net mar- gin, profit, leveling point, net income, total factor productivity, and rate of return. An annual production of 209,160 yogurts was considered, with a calculated cost of R$ 1.75 (Brazilian currency) per 100 ml unit produced. Variable, fixed operating, and factors income costs represented 73%, 21% and 6% of the total cost. With a unit sales value of R$ 4.19, the flavored yogurt based on sheep’s milk proved to be a profitable alternative, with favorable economic and financial indicators in the short, medium, and long term. |
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Economic feasibility of flavored sheep’s milk-based yogurtViabilidade econômica da produção de iogurte saborizado à base de leite de ovelhaEconomic analysisProduction costsOvine milkAgrarian SciencesFood Science Análise econômicaCustos de produçãoLeite ovinoCiências AgráriasCiências dos AlimentosThe aim of this study was to develop a mathematical model to estimate the production costs of a flavored sheep’s milk-based yogurt and analyze the economic viability of its production. Data were considered and allocated as propo- sed by the Neoclassical Economic Theory of Costs. The cost components were allocated in the order: i) variable costs; ii) fixed operating costs; iii) operating costs; iv) factors income and/or cost of remunerations of capital and land; and v) total cost. Literary data on the yogurt production process and a list of all necessary inputs in manufacturing the product were collected. Subsequently, price quotations were made for all the inputs and such data were used to feed the calculation model. After costs estimation, the economic indicators were evaluated: gross margin, net mar- gin, profit, leveling point, net income, total factor productivity, and rate of return. An annual production of 209,160 yogurts was considered, with a calculated cost of R$ 1.75 (Brazilian currency) per 100 ml unit produced. Variable, fixed operating, and factors income costs represented 73%, 21% and 6% of the total cost. With a unit sales value of R$ 4.19, the flavored yogurt based on sheep’s milk proved to be a profitable alternative, with favorable economic and financial indicators in the short, medium, and long term.Objetivou-se neste estudo o desenvolvimento de um modelo matemático para calcular os custos de produção de um iogurte saborizado à base de leite ovino, e analisar a viabilidade econômica da fabricação do produto. Os dados foram considerados conforme propõe a Teoria Econômica Neoclássica dos Custos e seus componentes foram alocados na ordem: custos variáveis; custos fixos operacionais; custo operacional; renda dos fatores; e custo total. Dados sobre o processo produtivo de iogurtes foram levantados, e realizou-se a relação de todos os inputs necessários na fabricação do produto. Cotações de preços para todos os insumos consumidos no processo foram realizadas e, posteriormente, alimentou-se o modelo. Após o cálculo dos custos, avaliou-se os indicadores: margem bruta, margem líquida, lucro, ponto de nivelamento, renda líquida, produtividade total dos fatores e taxa de retorno. Estimou-se uma produção anual de 209.160 unidades de iogurte, a um custo unitário de R$ 1,75. Os custos variáveis, fixos operacionais e com renda dos fatores, representaram 73%, 21% e 6% do custo total, respectivamente. Com valor de venda unitário de R$ 4,19, o iogurte saborizado à base de leite de ovelha se mostrou como uma alternativa rentável, com indicadores econômicos favoráveis, a curto, médio e longo prazo.Universidade Federal de Minas Gerais2022-12-19info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionTextoapplication/pdftext/htmlhttps://periodicos.ufmg.br/index.php/ccaufmg/article/view/4169510.35699/2447-6218.2022.41695Agrarian Sciences Journal; Vol. 14 (2022); 1-6Caderno de Ciências Agrárias; v. 14 (2022); 1-62447-62181984-6738reponame:Caderno de Ciências Agrárias (Online)instname:Universidade Federal de Minas Gerais (UFMG)instacron:UFMGporhttps://periodicos.ufmg.br/index.php/ccaufmg/article/view/41695/32053https://periodicos.ufmg.br/index.php/ccaufmg/article/view/41695/32054Copyright (c) 2022 Caderno de Ciências Agráriashttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccess Menhô, Amanda BragaAlves, Laya Kannan SilvaMartinhão, Érica Pita Rossi, Daise AparecidaRaineri, Camila2023-01-04T13:11:14Zoai:periodicos.ufmg.br:article/41695Revistahttps://periodicos.ufmg.br/index.php/ccaufmgPUBhttps://periodicos.ufmg.br/index.php/ccaufmg/oaiccaufmg@ica.ufmg.br2447-62181984-6738opendoar:2023-01-04T13:11:14Caderno de Ciências Agrárias (Online) - Universidade Federal de Minas Gerais (UFMG)false |
dc.title.none.fl_str_mv |
Economic feasibility of flavored sheep’s milk-based yogurt Viabilidade econômica da produção de iogurte saborizado à base de leite de ovelha |
title |
Economic feasibility of flavored sheep’s milk-based yogurt |
spellingShingle |
Economic feasibility of flavored sheep’s milk-based yogurt Menhô, Amanda Braga Economic analysis Production costs Ovine milk Agrarian Sciences Food Science Análise econômica Custos de produção Leite ovino Ciências Agrárias Ciências dos Alimentos |
title_short |
Economic feasibility of flavored sheep’s milk-based yogurt |
title_full |
Economic feasibility of flavored sheep’s milk-based yogurt |
title_fullStr |
Economic feasibility of flavored sheep’s milk-based yogurt |
title_full_unstemmed |
Economic feasibility of flavored sheep’s milk-based yogurt |
title_sort |
Economic feasibility of flavored sheep’s milk-based yogurt |
author |
Menhô, Amanda Braga |
author_facet |
Menhô, Amanda Braga Alves, Laya Kannan Silva Martinhão, Érica Pita Rossi, Daise Aparecida Raineri, Camila |
author_role |
author |
author2 |
Alves, Laya Kannan Silva Martinhão, Érica Pita Rossi, Daise Aparecida Raineri, Camila |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Menhô, Amanda Braga Alves, Laya Kannan Silva Martinhão, Érica Pita Rossi, Daise Aparecida Raineri, Camila |
dc.subject.por.fl_str_mv |
Economic analysis Production costs Ovine milk Agrarian Sciences Food Science Análise econômica Custos de produção Leite ovino Ciências Agrárias Ciências dos Alimentos |
topic |
Economic analysis Production costs Ovine milk Agrarian Sciences Food Science Análise econômica Custos de produção Leite ovino Ciências Agrárias Ciências dos Alimentos |
description |
The aim of this study was to develop a mathematical model to estimate the production costs of a flavored sheep’s milk-based yogurt and analyze the economic viability of its production. Data were considered and allocated as propo- sed by the Neoclassical Economic Theory of Costs. The cost components were allocated in the order: i) variable costs; ii) fixed operating costs; iii) operating costs; iv) factors income and/or cost of remunerations of capital and land; and v) total cost. Literary data on the yogurt production process and a list of all necessary inputs in manufacturing the product were collected. Subsequently, price quotations were made for all the inputs and such data were used to feed the calculation model. After costs estimation, the economic indicators were evaluated: gross margin, net mar- gin, profit, leveling point, net income, total factor productivity, and rate of return. An annual production of 209,160 yogurts was considered, with a calculated cost of R$ 1.75 (Brazilian currency) per 100 ml unit produced. Variable, fixed operating, and factors income costs represented 73%, 21% and 6% of the total cost. With a unit sales value of R$ 4.19, the flavored yogurt based on sheep’s milk proved to be a profitable alternative, with favorable economic and financial indicators in the short, medium, and long term. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-12-19 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Texto |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.ufmg.br/index.php/ccaufmg/article/view/41695 10.35699/2447-6218.2022.41695 |
url |
https://periodicos.ufmg.br/index.php/ccaufmg/article/view/41695 |
identifier_str_mv |
10.35699/2447-6218.2022.41695 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.ufmg.br/index.php/ccaufmg/article/view/41695/32053 https://periodicos.ufmg.br/index.php/ccaufmg/article/view/41695/32054 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Caderno de Ciências Agrárias https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Caderno de Ciências Agrárias https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf text/html |
dc.publisher.none.fl_str_mv |
Universidade Federal de Minas Gerais |
publisher.none.fl_str_mv |
Universidade Federal de Minas Gerais |
dc.source.none.fl_str_mv |
Agrarian Sciences Journal; Vol. 14 (2022); 1-6 Caderno de Ciências Agrárias; v. 14 (2022); 1-6 2447-6218 1984-6738 reponame:Caderno de Ciências Agrárias (Online) instname:Universidade Federal de Minas Gerais (UFMG) instacron:UFMG |
instname_str |
Universidade Federal de Minas Gerais (UFMG) |
instacron_str |
UFMG |
institution |
UFMG |
reponame_str |
Caderno de Ciências Agrárias (Online) |
collection |
Caderno de Ciências Agrárias (Online) |
repository.name.fl_str_mv |
Caderno de Ciências Agrárias (Online) - Universidade Federal de Minas Gerais (UFMG) |
repository.mail.fl_str_mv |
ccaufmg@ica.ufmg.br |
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1797042442057285632 |