|dc.description.abstract||Today, Costa Rica faces several challenges in the dairy sector such as, adaptation to
climate change and the market competition due to the free trade agreement with a
number of countries and commercial sectors (TLC). In this sense, the free trade
agreement with the USA (CAFTA) is the most significant one, since it was the closest
one to be implemented, and its tariff reduction.
Because of that, Costa Rican dairy producers need to be more efficient and find new
alternatives and strategies to keep up with the international market. In order for this to
occur, it is fundamental to have all the company financial information and analyze it, to
set better strategies according to their own conditions.
That been said, we will study and analyze the behavior or evolution of the three different
dairy production systems in Costa Rica: grazing, semi confinement and confinement
during a three-year-period (2013, 2014 y 2015) to understand the cost structure,
operational and net profit and recommend key financial improvements that may result
into company value added increase.
The financial analysis described above, will be compared against the USA agricultural
sector to determine how competitive the national market is, and help set forth an
Once finished, there will be an Excel spreadsheet model for the analysis to be repeated
by dairy producers as a tool to improve decision-making.||es