Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - Campus Bambuí
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | , , , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Ciência e Agrotecnologia (Online) |
Texto Completo: | http://old.scielo.br/scielo.php?script=sci_arttext&pid=S1413-70542016000300337 |
Resumo: | ABSTRACT The management of costs is used as a performance indicator by private companies in various sectors and, more recently, in public institutions, which offer free products and services to society. This article aimed to analyze the costs and revenues generated from the Production and Practice Labs (PPL) of Dairy Cattle and Dairy Products Processing from IFMG Campus Bambuí, to check the contribution of the revenues generated by these laboratories in reducing dependence on federal funds used to support these activities. The study was delimited with an investigation of the time series monthly revenues, costs and expenses of PPL analyzed from January 2012 to June 2014. The methodology used to determine the costs of Dairy Cattle production, was the operating cost and Dairy Products Processing cost absorption. The results demonstrate that both dairy farming as dairy products processing activity depended on federal funds to support them throughout the study period. The econometric analysis showed that domestic consumption revenue of Dairy Cattle PPL (domestic consumption of fresh dairy + animals for slaughter) was significant at 1% to reduce dependence on federal funds. Therefore is seems that for every increase in R$ 1.00 in the revenue of internal consumption from the dairy cattle lab reduced the deficit or transfer by the federation in R$ 1.32. |
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Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - Campus BambuíCost managementdairy productiondairy processingpublic sectorABSTRACT The management of costs is used as a performance indicator by private companies in various sectors and, more recently, in public institutions, which offer free products and services to society. This article aimed to analyze the costs and revenues generated from the Production and Practice Labs (PPL) of Dairy Cattle and Dairy Products Processing from IFMG Campus Bambuí, to check the contribution of the revenues generated by these laboratories in reducing dependence on federal funds used to support these activities. The study was delimited with an investigation of the time series monthly revenues, costs and expenses of PPL analyzed from January 2012 to June 2014. The methodology used to determine the costs of Dairy Cattle production, was the operating cost and Dairy Products Processing cost absorption. The results demonstrate that both dairy farming as dairy products processing activity depended on federal funds to support them throughout the study period. The econometric analysis showed that domestic consumption revenue of Dairy Cattle PPL (domestic consumption of fresh dairy + animals for slaughter) was significant at 1% to reduce dependence on federal funds. Therefore is seems that for every increase in R$ 1.00 in the revenue of internal consumption from the dairy cattle lab reduced the deficit or transfer by the federation in R$ 1.32.Editora da UFLA2016-06-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersiontext/htmlhttp://old.scielo.br/scielo.php?script=sci_arttext&pid=S1413-70542016000300337Ciência e Agrotecnologia v.40 n.3 2016reponame:Ciência e Agrotecnologia (Online)instname:Universidade Federal de Lavras (UFLA)instacron:UFLA10.1590/1413-70542016403031915info:eu-repo/semantics/openAccessCorrêa,UellingtonBenedicto,Gideon Carvalho deCarvalho,Francisval de MeloCampos,Renato SilvérioLopes,Marcos AurélioRibeiro,Bruna Pontara Vilas Boaseng2016-06-20T00:00:00Zoai:scielo:S1413-70542016000300337Revistahttp://www.scielo.br/cagroPUBhttps://old.scielo.br/oai/scielo-oai.php||renpaiva@dbi.ufla.br|| editora@editora.ufla.br1981-18291413-7054opendoar:2022-11-22T16:31:28.113770Ciência e Agrotecnologia (Online) - Universidade Federal de Lavras (UFLA)true |
dc.title.none.fl_str_mv |
Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - Campus Bambuí |
title |
Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - Campus Bambuí |
spellingShingle |
Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - Campus Bambuí Corrêa,Uellington Cost management dairy production dairy processing public sector |
title_short |
Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - Campus Bambuí |
title_full |
Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - Campus Bambuí |
title_fullStr |
Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - Campus Bambuí |
title_full_unstemmed |
Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - Campus Bambuí |
title_sort |
Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - Campus Bambuí |
author |
Corrêa,Uellington |
author_facet |
Corrêa,Uellington Benedicto,Gideon Carvalho de Carvalho,Francisval de Melo Campos,Renato Silvério Lopes,Marcos Aurélio Ribeiro,Bruna Pontara Vilas Boas |
author_role |
author |
author2 |
Benedicto,Gideon Carvalho de Carvalho,Francisval de Melo Campos,Renato Silvério Lopes,Marcos Aurélio Ribeiro,Bruna Pontara Vilas Boas |
author2_role |
author author author author author |
dc.contributor.author.fl_str_mv |
Corrêa,Uellington Benedicto,Gideon Carvalho de Carvalho,Francisval de Melo Campos,Renato Silvério Lopes,Marcos Aurélio Ribeiro,Bruna Pontara Vilas Boas |
dc.subject.por.fl_str_mv |
Cost management dairy production dairy processing public sector |
topic |
Cost management dairy production dairy processing public sector |
description |
ABSTRACT The management of costs is used as a performance indicator by private companies in various sectors and, more recently, in public institutions, which offer free products and services to society. This article aimed to analyze the costs and revenues generated from the Production and Practice Labs (PPL) of Dairy Cattle and Dairy Products Processing from IFMG Campus Bambuí, to check the contribution of the revenues generated by these laboratories in reducing dependence on federal funds used to support these activities. The study was delimited with an investigation of the time series monthly revenues, costs and expenses of PPL analyzed from January 2012 to June 2014. The methodology used to determine the costs of Dairy Cattle production, was the operating cost and Dairy Products Processing cost absorption. The results demonstrate that both dairy farming as dairy products processing activity depended on federal funds to support them throughout the study period. The econometric analysis showed that domestic consumption revenue of Dairy Cattle PPL (domestic consumption of fresh dairy + animals for slaughter) was significant at 1% to reduce dependence on federal funds. Therefore is seems that for every increase in R$ 1.00 in the revenue of internal consumption from the dairy cattle lab reduced the deficit or transfer by the federation in R$ 1.32. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-06-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://old.scielo.br/scielo.php?script=sci_arttext&pid=S1413-70542016000300337 |
url |
http://old.scielo.br/scielo.php?script=sci_arttext&pid=S1413-70542016000300337 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
10.1590/1413-70542016403031915 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
text/html |
dc.publisher.none.fl_str_mv |
Editora da UFLA |
publisher.none.fl_str_mv |
Editora da UFLA |
dc.source.none.fl_str_mv |
Ciência e Agrotecnologia v.40 n.3 2016 reponame:Ciência e Agrotecnologia (Online) instname:Universidade Federal de Lavras (UFLA) instacron:UFLA |
instname_str |
Universidade Federal de Lavras (UFLA) |
instacron_str |
UFLA |
institution |
UFLA |
reponame_str |
Ciência e Agrotecnologia (Online) |
collection |
Ciência e Agrotecnologia (Online) |
repository.name.fl_str_mv |
Ciência e Agrotecnologia (Online) - Universidade Federal de Lavras (UFLA) |
repository.mail.fl_str_mv |
||renpaiva@dbi.ufla.br|| editora@editora.ufla.br |
_version_ |
1799874970275282944 |