Uma análise dos custos do setor sucroalcooleiro alagoano

• Autor(a) principal: Santos, Paula Thyara da Silva
• Data de Publicação: 2015
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal de Alagoas (UFAL)
• Texto Completo: http://www.repositorio.ufal.br/handle/riufal/3486
• topic: Cana-de-açúcar - Custos; Agroindústria canavieira; Setor sulcroalcooleiro - Alagoas; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

Brazil is highlighted in relation to the cultivation of sugarcane, being among one of the largest producers of sugar and ethanol industry in the world and Alagoas has the highest production of this crop in the Northeast, but has presented closing plants during the years 2008 to 2013. It can be the costs of the causes of this closure this work will Alagoas as an object of study and will cover the costs structure of processes to identify if these influence the operating activities of the Sugar and Alcohol Plants for the state. Aiming to analyze the costs being one of the causes and impacts exerted by total production costs affect the development activities of the sugarcane mills in the state of Alagoas. For this, data collected was used together with the reports of cost of production of PECEGE (Continuing Education Program in Economics and Business Management) linked to ESALQ and fortnightly newsletters Sindaçúcar. For the analysis, statistical and econometric models were used (Correlation and Multiple Regression Analysis). The results shown in this study indicated that the costs of Alagoas plants being greater than revenues representing negative profits for the industries, which according to the correlation costs tend to vary more with the production of sugar than of alcohol It has higher costs and lower production compared to sugar. In conclusion, according to data from this study the operational activities of the industries can is compromised because of the total costs is presented larger than revenues, a factor that lasted for too long can result in the closure of the plants, that this episode It has been occurring frequently in the state of Alagoas.