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This paper provides a methodology for the computation of the full cost of several citrus by-products and attempts to analyze, through a simulation model, the decision making process of a citrus firm seeking to upgrade citrus waste (CW) to several by-products. The results show the importance of using the full cost in the management of resources. Economic sustainability can be achieved by an increase in production efficiency, improving existing technologies and the ability to reuse waste. Yet a large amount of investment is still required, which only large firms can support, at least in the short-term.


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