Control System of Management for Intensive Cultivation Activity in Tomato Production: Spanish Case

This study presents a detailed analysis of cost management for intensive cultivation activity in terms of tomato production. The main objective was to provide qualitative and quantitative costs obtained in the intensive cultivation of tomato. This methodology was structured by activity costs (soil preparation and planting, crop monitoring, harvesting, selling, etc.) through a study in greenhouses in Almeria, Spain. According to the results, this kind of management provides a cost analysis of the products, with extensive information on variable costs, produces measures that are used for cost management and operational performance evaluation; helps in the identification and the evolution of costs; identifies the main activities and tasks carried out during the growing season; and quantifies the cost margin, which enables the farmers to position their products strategically in the market with competitors.