Strategic cost management of family dairy farms of Minas Gerais
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Repositório Institucional da UNESP |
Texto Completo: | http://hdl.handle.net/11449/222833 |
Resumo: | Dairy farming, as well as the properties that works with family labor, which predominate in the activity, are fundamental for the development of Brazilian agribusiness. Due to the scarcity of studies that explore the strategic cost management with economic projections, the objective of this research was to analyze economic indicators of two family dairy farms (A and B) in the south of Minas Gerais and investigate whether economic projections can contribute to the development of management cost strategy. The economic data for the years 2011 to 2017 were analyzed and a projection of these results for the years 2018 to 2030 was carried out. The operating cost and total cost methodologies were used to analyze the costs of the dairy farms. The Microsoft Excel® was used for the economic data projection of the farms. Farm A showed less economic development, with smaller productive increments over the analyzed years. Its economic projection showed that the non-growth of milk production in the years analyzed could encourage the discontinuation of dairy farming, which would become unfeasible in a future scenario. Farm B showed more favorable economic results and milk production with annual growth from 2011 to 2017. This growth was identified in the economic projection, a fact that would guarantee the economic development of this farm in the future scenario. The economic projections proved being important tools for decisionmaking with the aim of reversing unfavorable expected behavior, being possible this way to develop a framework for the strategic cost management system in dairy farms. |
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Strategic cost management of family dairy farms of Minas GeraisCosts managementDairy farmingEconomic projectionsProduction costDairy farming, as well as the properties that works with family labor, which predominate in the activity, are fundamental for the development of Brazilian agribusiness. Due to the scarcity of studies that explore the strategic cost management with economic projections, the objective of this research was to analyze economic indicators of two family dairy farms (A and B) in the south of Minas Gerais and investigate whether economic projections can contribute to the development of management cost strategy. The economic data for the years 2011 to 2017 were analyzed and a projection of these results for the years 2018 to 2030 was carried out. The operating cost and total cost methodologies were used to analyze the costs of the dairy farms. The Microsoft Excel® was used for the economic data projection of the farms. Farm A showed less economic development, with smaller productive increments over the analyzed years. Its economic projection showed that the non-growth of milk production in the years analyzed could encourage the discontinuation of dairy farming, which would become unfeasible in a future scenario. Farm B showed more favorable economic results and milk production with annual growth from 2011 to 2017. This growth was identified in the economic projection, a fact that would guarantee the economic development of this farm in the future scenario. The economic projections proved being important tools for decisionmaking with the aim of reversing unfavorable expected behavior, being possible this way to develop a framework for the strategic cost management system in dairy farms.Universidade Federal de Lavras-UFLA Instituição Universidade Federal de Lavras-UFLA Endereço, Rua Dr. Afonso Dias de Araújo, Nº 247, Centro, MGUniversidade Estadual Paulista Júlio de Mesquita Filho-UNESP Instituição Universidade Federal de Lavras-UFLA Endereço UFLA/DMV, MG. Caixa Postal 3037Universidade Estadual Paulista Júlio de Mesquita Filho-UNESP Instituição Universidade Federal do Espírito Santo-UFES Endereço: Alto Universitário, s/n, Guararema, ESUniversidade de São Paulo-USP Instituição Universidade Federal de Lavras-UFLA Endereço, MG. Caixa Postal 122Universidade Estadual Paulista Júlio de Mesquita Filho-UNESP Instituição Universidade Federal de Lavras-UFLA Endereço UFLA/DMV, MG. Caixa Postal 3037Universidade Estadual Paulista Júlio de Mesquita Filho-UNESP Instituição Universidade Federal do Espírito Santo-UFES Endereço: Alto Universitário, s/n, Guararema, ESUniversidade Federal de Lavras (UFLA)Universidade Estadual Paulista (UNESP)Universidade de São Paulo (USP)Bassotto, Leandro CarvalhoLopes, Marcos Aurélio [UNESP]de Almeida Júnior, Gercílio Alves [UNESP]de Benedicto, Gideon Carvalho2022-04-28T19:47:05Z2022-04-28T19:47:05Z2021-01-01info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/article144-169Custos e Agronegocio, v. 17, n. 2, p. 144-169, 2021.1808-2882http://hdl.handle.net/11449/2228332-s2.0-85118840667Scopusreponame:Repositório Institucional da UNESPinstname:Universidade Estadual Paulista (UNESP)instacron:UNESPporCustos e Agronegocioinfo:eu-repo/semantics/openAccess2022-04-28T19:47:05Zoai:repositorio.unesp.br:11449/222833Repositório InstitucionalPUBhttp://repositorio.unesp.br/oai/requestopendoar:29462022-04-28T19:47:05Repositório Institucional da UNESP - Universidade Estadual Paulista (UNESP)false |
dc.title.none.fl_str_mv |
Strategic cost management of family dairy farms of Minas Gerais |
title |
Strategic cost management of family dairy farms of Minas Gerais |
spellingShingle |
Strategic cost management of family dairy farms of Minas Gerais Bassotto, Leandro Carvalho Costs management Dairy farming Economic projections Production cost |
title_short |
Strategic cost management of family dairy farms of Minas Gerais |
title_full |
Strategic cost management of family dairy farms of Minas Gerais |
title_fullStr |
Strategic cost management of family dairy farms of Minas Gerais |
title_full_unstemmed |
Strategic cost management of family dairy farms of Minas Gerais |
title_sort |
Strategic cost management of family dairy farms of Minas Gerais |
author |
Bassotto, Leandro Carvalho |
author_facet |
Bassotto, Leandro Carvalho Lopes, Marcos Aurélio [UNESP] de Almeida Júnior, Gercílio Alves [UNESP] de Benedicto, Gideon Carvalho |
author_role |
author |
author2 |
Lopes, Marcos Aurélio [UNESP] de Almeida Júnior, Gercílio Alves [UNESP] de Benedicto, Gideon Carvalho |
author2_role |
author author author |
dc.contributor.none.fl_str_mv |
Universidade Federal de Lavras (UFLA) Universidade Estadual Paulista (UNESP) Universidade de São Paulo (USP) |
dc.contributor.author.fl_str_mv |
Bassotto, Leandro Carvalho Lopes, Marcos Aurélio [UNESP] de Almeida Júnior, Gercílio Alves [UNESP] de Benedicto, Gideon Carvalho |
dc.subject.por.fl_str_mv |
Costs management Dairy farming Economic projections Production cost |
topic |
Costs management Dairy farming Economic projections Production cost |
description |
Dairy farming, as well as the properties that works with family labor, which predominate in the activity, are fundamental for the development of Brazilian agribusiness. Due to the scarcity of studies that explore the strategic cost management with economic projections, the objective of this research was to analyze economic indicators of two family dairy farms (A and B) in the south of Minas Gerais and investigate whether economic projections can contribute to the development of management cost strategy. The economic data for the years 2011 to 2017 were analyzed and a projection of these results for the years 2018 to 2030 was carried out. The operating cost and total cost methodologies were used to analyze the costs of the dairy farms. The Microsoft Excel® was used for the economic data projection of the farms. Farm A showed less economic development, with smaller productive increments over the analyzed years. Its economic projection showed that the non-growth of milk production in the years analyzed could encourage the discontinuation of dairy farming, which would become unfeasible in a future scenario. Farm B showed more favorable economic results and milk production with annual growth from 2011 to 2017. This growth was identified in the economic projection, a fact that would guarantee the economic development of this farm in the future scenario. The economic projections proved being important tools for decisionmaking with the aim of reversing unfavorable expected behavior, being possible this way to develop a framework for the strategic cost management system in dairy farms. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-01-01 2022-04-28T19:47:05Z 2022-04-28T19:47:05Z |
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 |
Custos e Agronegocio, v. 17, n. 2, p. 144-169, 2021. 1808-2882 http://hdl.handle.net/11449/222833 2-s2.0-85118840667 |
identifier_str_mv |
Custos e Agronegocio, v. 17, n. 2, p. 144-169, 2021. 1808-2882 2-s2.0-85118840667 |
url |
http://hdl.handle.net/11449/222833 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
Custos e Agronegocio |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
144-169 |
dc.source.none.fl_str_mv |
Scopus reponame:Repositório Institucional da UNESP instname:Universidade Estadual Paulista (UNESP) instacron:UNESP |
instname_str |
Universidade Estadual Paulista (UNESP) |
instacron_str |
UNESP |
institution |
UNESP |
reponame_str |
Repositório Institucional da UNESP |
collection |
Repositório Institucional da UNESP |
repository.name.fl_str_mv |
Repositório Institucional da UNESP - Universidade Estadual Paulista (UNESP) |
repository.mail.fl_str_mv |
|
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1792962046165254144 |