Abstract:
This study presents a detailed analysis of cost ma
nagement for intensive cultivation
activity in terms of tomato production. The main ob
jective was to provide qualitative and
quantitative costs obtained in the intensive cultiv
ation of tomato. This methodology was
structured by activity costs (soil preparation and
planting, crop monitoring, harvesting,
selling, etc.) through a study in greenhouses in Al
mería, Spain. According to the results,
this kind of management provides a cost analysis of
the products, with extensive
information on variable costs, produces measures th
at are used for cost management and
operational performance evaluation; helps in the id
entification and the evolution of costs;
identifies the main activities and tasks carried ou
t during the growing season; and
quantifies the cost margin, which enables the farme
rs to position their products
strategically in the market with competitors.
Keywords:
Agricultural costs, Costs drivers, Workforce.
