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Sistema de producción a peque?a escala de dulce de leche caprino en Costa RicaKeywords: goats, milk processing, profitability, agri business. Abstract: the aimed of this study was conduct a technical and practical factibility study to assess and describe the possibilities of diversification of a goat milk project through the milk caramel production. this included the feasibility study, production process and product design on a small scale system in the province of san josé, costa rica, in the canton of mora between the months of august 2009 to january 2010. data were obtained by concept of investment, production costs, and financial ratios. the project obtained an investment of us $1360 (¢685 000*) for a processing unit with capacity of 50 liters per day. a production cost per liter of fresh milk of us$ 6,46 (¢3265) was determined, for a presentation of 275 ml and price of us$ 2,54 (¢1284). setting an actualization rate of 12%, the projection generated an actual net value (npv) of us$ 24 530 (¢12,388,000) (us$ 0,41 or ¢209 per unit sold), with an estimated life span of ten years. an internal rate of return (irr) of 226% was also determined. regarding the annual production costs, the most important item was purchase of milk, with 35% of the total cost of production, followed by packaging (18%) and labeling (16%). the profitability data corresponded to 17.9%.
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