Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - Campus Bambuí

Detalhes bibliográficos
Autor(a) principal: Corrêa, Uellington
Data de Publicação: 2016
Outros Autores: Benedicto, Gideon Carvalho de, Carvalho, Francisval de Melo, Campos, Renato Silvério, Lopes, Marcos Aurélio, Ribeiro, Bruna Pontara Vilas Boas
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Institucional da UFLA
Texto Completo: http://repositorio.ufla.br/jspui/handle/1/30414
Resumo: 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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spelling Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - Campus BambuíEstudo dos custos e receitas de laboratórios de produção e prática do Instituto Federal de Ciência e Tecnologia de Minas Gerais - Campus BambuíCost managementDairy productionDairy processingGestão de custosAtividade leiteiraProcessamento de leiteThe 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.A gestão dos custos é utilizada como indicador de desempenho por empresas privadas de vários segmentos e, mais recentemente, em instituições públicas, que oferecem produtos e serviços gratuitos à sociedade. Este artigo teve por objetivo analisar os gastos e as receitas geradas pelos Laboratórios de Produção e Prática (LPP) de Bovinocultura de Leite e de Processamento de Leite e Derivados do IFMG Campus Bambuí, de modo a verificar qual a contribuição das receitas geradas por estes laboratórios para diminuir a dependência de recursos da União que subsidiam as suas atividades. O estudo foi delimitado com uma investigação da série temporal mensal de receitas, custos e despesas dos LPP analisados, entre o período de janeiro de 2012 a junho de 2014. A metodologia utilizada para apurar os custos da Bovinocultura Leiteira foi a do custo operacional e da atividade de Processamento de Leite e Derivados foi a do custeamento por absorção. Os resultados da pesquisa demonstram que tanto a atividade leiteira como a atividade de processamento de leite e derivados depende de recursos da União para subsidiar suas atividades ao longo de todo o período de estudo. A análise econométrica demonstrou que a receita de consumo interno do LPP de Bovinocultura (consumo interno de leite in natura + animais para abate) foi significativa a 1% para reduzir a dependência de recursos da União. Assim, infere-se que a cada aumento de R$ 1,00 na receita de consumo interno do LPP de Bovinocultura diminuiu o déficit ou repasse da União em R$ 1,32.Editora da Universidade Federal de Lavras2018-09-12T13:36:35Z2018-09-12T13:36:35Z2016-06info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfCORRÊA, U. et al. Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - Campus Bambuí. Ciência e Agrotecnologia, Lavras, v. 40, n. 3, p. 337-346, May/June 2016.http://repositorio.ufla.br/jspui/handle/1/30414Ciência e Agrotecnologiareponame:Repositório Institucional da UFLAinstname:Universidade Federal de Lavras (UFLA)instacron:UFLAAttribution 4.0 Internationalhttp://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessCorrêa, UellingtonBenedicto, Gideon Carvalho deCarvalho, Francisval de MeloCampos, Renato SilvérioLopes, Marcos AurélioRibeiro, Bruna Pontara Vilas Boaseng2018-09-25T13:43:40Zoai:localhost:1/30414Repositório InstitucionalPUBhttp://repositorio.ufla.br/oai/requestnivaldo@ufla.br || repositorio.biblioteca@ufla.bropendoar:2018-09-25T13:43:40Repositório Institucional da UFLA - Universidade Federal de Lavras (UFLA)false
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
Estudo dos custos e receitas de laboratórios de produção e prática do Instituto Federal de Ciência e Tecnologia de 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
Gestão de custos
Atividade leiteira
Processamento de leite
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
Gestão de custos
Atividade leiteira
Processamento de leite
topic Cost management
Dairy production
Dairy processing
Gestão de custos
Atividade leiteira
Processamento de leite
description 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
2018-09-12T13:36:35Z
2018-09-12T13:36:35Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv CORRÊA, U. et al. Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - Campus Bambuí. Ciência e Agrotecnologia, Lavras, v. 40, n. 3, p. 337-346, May/June 2016.
http://repositorio.ufla.br/jspui/handle/1/30414
identifier_str_mv CORRÊA, U. et al. Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - Campus Bambuí. Ciência e Agrotecnologia, Lavras, v. 40, n. 3, p. 337-346, May/June 2016.
url http://repositorio.ufla.br/jspui/handle/1/30414
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv Attribution 4.0 International
http://creativecommons.org/licenses/by/4.0/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Attribution 4.0 International
http://creativecommons.org/licenses/by/4.0/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Editora da Universidade Federal de Lavras
publisher.none.fl_str_mv Editora da Universidade Federal de Lavras
dc.source.none.fl_str_mv Ciência e Agrotecnologia
reponame:Repositório Institucional da UFLA
instname:Universidade Federal de Lavras (UFLA)
instacron:UFLA
instname_str Universidade Federal de Lavras (UFLA)
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institution UFLA
reponame_str Repositório Institucional da UFLA
collection Repositório Institucional da UFLA
repository.name.fl_str_mv Repositório Institucional da UFLA - Universidade Federal de Lavras (UFLA)
repository.mail.fl_str_mv nivaldo@ufla.br || repositorio.biblioteca@ufla.br
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