Economic and financial viability study for artisanal production of Cabacinha cheese in Vale do Jequitinhonha region – MG

Abstract

Cabacinha cheese is a product of great importance in the Vale do Jequitinhonha – MG region, contributing to the generation of work and income for family farmers. It is a product still little known, being elaborated on the homemade form by a great part of the farmers, which can compromise product quality and safety. In this way, the formalization of production through a family agroindustry, respecting the technical aspects regarding facilities and processing, can be an alternative to produce a safe and quality cheese. This work aimed to carry out a financial and economic feasibility study of a family agroindustry project for the processing of Cabacinha cheese, under appropriate conditions of good manufacturing practices, respecting the current legislation and adding value and quality to local production. The marketing and operational aspects of production are discussed, indicating the conditions that must be respected for the construction of the agroindustry and the processing of the milk until its transformation into the Cabacinha cheese. In the financial project, a projection of the company's cash flow was prepared for the first years of activity, as well as calculated the profitability, Net Present Value, Internal Rate of Return, and discounted payback. It can be concluded that the financial investment for the construction of artisanal cheesemaking is feasible, aiming the production of Cabacinha cheese in small-scale family agroindustry, in the Vale do Jequitinhonha region. The production will give the rural producers higher financial returns, contributing to the production of a food safe to consume, as well as respecting and strengthening local traditions.