The award recognizes the TFM titled Cost Analysis using the ABC system and Profitability Optimization of Calibers in a Family Cherry Farm in Alto Vinalopó. The research, supervised by UMH professors Amparo Melián Navarro and Fernando Aragón Rodríguez, proposes an innovative economic management model adapted to the fruit sector in the province of Alicante.
The work combines precise production cost calculation with a commercial strategy based on fruit size, offering a useful tool for modernizing economic management in cherry cultivation in the Alto Vinalopó region.
With this recognition, the COIAL reaffirms its support for young talent and applied research, positioning Font Lorca's work as a benchmark for the sector.
