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: | 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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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) |
instacron_str |
UFLA |
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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1807835052077219840 |