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Table 5 Aggregate operating account of “atta” production from white cowpea

From: Economic potentials of artisanal food processing microenterprises in West Africa: case of “atta” production in Cotonou (Benin)

Items Average cost per processor for 1 kg of cowpea (FCFA) Performance indicators
Gross revenue (R) 1793 (546)  
Intermediate inputs cost (IC) 1466.8 (372.1)  
Total operating cost (TC) 1643.3  
Operating cost without family labor 1369.20  
Added value (AV)   326.5 (488.5)
Net operating income or profit (P)   159.4 (477.7)
Net operating income without family labor cost   371.48
AV/IC ratio (%)   24.6 (0.33)
Rate of return, Ω (%)   11.74 (0.28)
Rate of family labor remuneration (%)   27.13
  1. Standard deviations are in parentheses. The main financial performance indicators are in bold
  2. N = 27 artisanal microenterprises
  3. Source: Survey results, November to December 2017