The strategic role of cost management in agriculture businesses from the point of Brazilian grain producers

• Autor(a) principal: Caldeira, Adilson
• Data de Publicação: 2023
• Outros Autores: Fernandes, João Pedro de Arruda, Tomanini, Eduardo Rodrigues, Magalhães, Carolina Fernanda Freire
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Eletrônica Competências Digitais para Agricultura Familiar
• Texto Completo: https://owl.tupa.unesp.br/recodaf/index.php/recodaf/article/view/171
• topic: Agronegócios; Gestão de custos; Estratégia; Competitividade; Desenvolvimento de negócios; Agribusiness; Costs management; Strategy; Competitiveness; Business development; Agroindustria; Gestión de costes; Estrategia; Competitividad; Desarrollo de negocios

Abstract: This study aims to know the benefits arising from the strategic vision applied to cost management in agriculture, from the point of view of Brazilian soybean and corn producers. It starts from the idea that cost efficiency in this sector of activity is one of the most important strategic issues that favor the conquest and maintenance of competitive advantages. The study began with bibliographical research in which concepts of strategy, cost management and agribusiness administration are addressed. Based on the constructed conceptual model, a qualitative field research of an exploratory nature was used, through in-depth interviews in order to identify, at the empirical level, practices and procedures adopted in the management of costs in businesses of the market in focus, considered by its managers as strategic for the productivity and competitiveness of its operations. The results reveal considerations about good management practices that impact the development of businesses in the sector, whether small, medium, or large. Interpreted in the light of the considered theoretical framework, the findings confirm the recognition of actions taken in cost management as strategic, as they favor the competitive performance of organizations in the long term, protecting them from the typical instability and volatility of the market.