PRODUCTION EFFICIENCY AND ANALYSIS OF FINANCIAL AND ECONOMIC PLANTS OF CANE SUGAR THE STATE OF SÃO PAULO

• Autor(a) principal: Júnior, Antônio Carlos Brunozi
• Data de Publicação: 2012
• Outros Autores: Abrantes, Luiz Antônio, Gomes, Adriano Provezano, Lima Gonçalves, Rosiane Maria
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/2140

The activity of production and processing of cane sugar has become strategic in the national economy, with major generator of income and jobs. This segment is the Sao Paulo state more representative, however, this activity has expanded nationwide, generating competitive mills from São Paulo, demanding better management of their activities. In this scenario, to avoid losing market share or even to ensure their survival, these plants have to constantly look for ways to improve their productive performance. Based on these aspects, the objective of this study was to determine the degree of technical efficiency and production plants improvers cane sugar in the State of Sao Paulo, analyzing its concomitant economic and financial performance. We analyzed 17 plants and was used to measure the data envelopment analysis (DEA) in a model composed of three inputs (inventories, property and wages) and a product (gross). The results showed that, in short, of all plants analyzed, the efficient (4), present two problems of scale, the inefficient, four have problems of scale, operating below the optimal scale of production and seven are technically inefficient, wasting productive inputs. Keywords: Plants cane sugar. Efficiency Analysis. Performance.