Methods of economic analysis of the implementation of HACCP standards in milk production

Abstract

The introduction of the HACCP system is very important in the primary production of milk and in the food industry. If the milk is produced and processed in accordance with the HACCP system, there is more certainty regarding its safety and quality. On farms, milk production according to HACCP standards comprises the implementation of tests for the purpose of checking the status of cows, milk and total environments of milk production. Farms that produce better quality milk have the possibility of working with larger dairies and achieving the highest price of milk. Given the complexity of the issues regarding the rates of economic effectiveness of investment in the implementation of HACCP standards in milk production, the aim of this paper is to review the different concepts that can be applied in the economic analysis of the introduction of HACCP standards. It should be noted that the introduction of quality standards may not necessarily be related to additional investments. It was found that, in the economic analysis, costs are more often expressed in money, whereas the benefits of the introduction of quality system are more difficult to be valued. The method of partial budgeting is used as the most common approach to the economic analysis. This method monitors the changes in costs that occur due to the introduction of measures which should lead to an increase in the quality of milk. In addition, other methods such as integer linear programming, Cost - Effectiveness and Cost - Benefit analysis and defining of functions that determine the movement of costs, can be used. To estimate the amount of the costs of introducing quality standards, accounting, economic - engineering and econometric approaches can be applied. The most important limitation of all these analyses is that the majority of parameters monitored are generally difficult to measure.

Uvođenje HACCP sistema veoma je važno u primarnoj proizvodnji mleka i u prehrambenoj industriji. Ako se mleko proizvodi i prerađuje u skladu sa HACCP sistemom, postoji veća sigurnost u pogledu njegove zdravstvene ispravnosti i kvaliteta. Na poljoprivrednim gazdinstvima proizvodnji mleka po HACCP standardima podrazumevaju sprovođenje testova kojima se proverava status krava, mleka i ukupnog okruženja u proizvodnji mleka. Gazdinstva koja proizvode kvalitetnije mleko imaju mogućnost da sarađuju sa većim mlekarama i da ostvare najvišu cenu mleka. Imajući u vidu kompleksnost problematike ocene ekonomske efektivnosti ulaganja u sprovođenje HACCP standarda u proizvodnji mleka, cilj ovog rada je da se sagledaju različiti koncepti koji se mogu primeniti prilikom ekonomske analize uvođenja HACCP standarda. Pri tome treba imati u vidu da uvođenje standarda kvaliteta ne mora obavezno biti vezano za dodatna investiciona ulaganja. Utvrđeno je da se kod ekonomske analize mnogo češće u novcu iskazuju troškovi, dok su efekti uvođenja sistema kvaliteta mnogo teži za vrednosno iskazivanje. Kao najčešći pristup za ekonomsku analizu koristi se metod diferencijalne kalkulacije, kojim se prati promena troškova do koje dolazi zbog uvođenja mera koje trebaju da dovedu do povećanja kvaliteta mleka. Pored toga, mogu se koristiti i metode kao što su celobrojno linearno programiranje, Cost - Effectiveness i Cost - Benefit analiza i definisanje funkcija koje određuju kretanje troškova. Za procenu visine troškova uvođenja standarda kvaliteta mogu se primeniti i računovodstveni ekonomsko - inženjerski i ekonometrijski pristup. Najveće ograničenje kod svih navedenih analiza je to što je većina parametara koji se prate uglavnom teška za merenje.