Product details

This is a Spanish version. Up until 2015, the family business Queso Andina S A C, located in Cusco, Peru, produced fresh cheese and others, based on experience, in small quantities, at the request of its customers. They worked without a costing system, formalized processes or control of their records, which were kept on paper, running the risk of losing all the information and making it difficult to make decisions. Due to the interests of the founder, no support was ever received from the State, but with the children as new owners, it was decided to produce only ripened cheese and invest in a costing system that would adapt to the characteristics of the company, meet its information needs and allow better control of its processes. With this change, the company would produce all year round in large quantities for export; its processes were pasteurization, cutting, whey separation, molding, pressing and ripening. By solving this case, students will analyze which costing system is the best management and control tool for the company, according to its production characteristics and that allows it to determine the unit cost of soft ripened cheese.