Usage of the milk whey originated from Serro cheese to manufacture Dulce de Leche: economic viability

Abstract

The State of Minas Gerais is known for being the most traditional cheese producer in Brazil and part of those products are artisanal. About 90% of the milk used to produce cheese results in whey. Whey processing is of great importance due to its nutritional quality, volume and pollutant capacity. The aim of this study was to evaluate the economic viability of dulce de leche production with the addition of whey  from Serro cheese production. Formulations of dulce de leche were elaborated added with whey concentrations of 10%, 20%, 30%, 40% and 50%. The total investment for the production of the dulce de leche was R$359,26 (US$110.72). The fixed cost was R$18,00 (US$5.55). The variable costs stayed between R$81,07 (US$24.98) and R$96,91 (US$29.87). The sales price varied between R$5,36 (US$1.65) and R$5,47 (US$1.69). The performance indicators showed that the formulation with the highest percentage of whey added was more profitable. The profitability was approximately 27% for the formulation with the lowest percentage of whey added. The return time for the investment was 4 months for all the formulations. The equilibrium point for dulce de leche production is at the sales of 8 units. It can be concluded that it is economically viable to utilize whey for the production of the dulce de leche.