Cost Management in Agribusiness: study profitability scenarios of Integrated System vs. Independent System for a Poultry Producer.

• Autor(a) principal: Ferreira, Laura Maria Leite
• Data de Publicação: 2014
• Outros Autores: Wanzeler, Maritiza dos Santos, Oliveira, Renata Melo e Silva de, de Oliveira, Alef Berg
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Independent Journal of Management & Production
• Texto Completo: http://www.ijmp.jor.br/index.php/ijmp/article/view/160
• topic: Variable costing; Sensitivity Analysis; Decision

Addressing the theme of the cost management in agribusiness poultry industry, this study aims to analyze from the perspective of variable costing indicators the possibility of a poultry producer who works under the scheme of integration migrate to a system of independent production. Through an applied, quantitative case of study, the cost were raised, the contribution margin, break-even point and margin of safety and income statement were calculated in both production systems to enable a comparative analysis between the independent and integrated system of production. Finally, a sensitivity analysis of the contribution margin in relation to the variable cost in the independent system was performed, so a more accurate comparative analysis was possible. Based on the results obtained it was possible to address the pre-established problem of the research and discuss the results found.