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

Independent Journal of Management & Production

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Title Cost Management in Agribusiness: study profitability scenarios of Integrated System vs. Independent System for a Poultry Producer.
 
Creator Ferreira, Laura Maria Leite
Wanzeler, Maritiza dos Santos
Oliveira, Renata Melo e Silva de
de Oliveira, Alef Berg
 
Subject Cost Management, Strategic Management
Variable costing. Sensitivity Analysis. Decision
 
Description 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.
 
Publisher Instituto Federal de Educação, Ciência e Tecnologia de São Paulo
 
Contributor CAPES pela concessão da bolsa CSF
 
Date 2014-05-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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Format application/pdf
text/html
 
Identifier http://www.ijmp.jor.br/index.php/ijmp/article/view/160
10.14807/ijmp.v5i2.160
 
Source Independent Journal of Management & Production; Vol 5, No 2 (2014): Independent Journal of Management & Production; 493-510
2236-269X
 
Language eng
 
Relation http://www.ijmp.jor.br/index.php/ijmp/article/view/160/113
http://www.ijmp.jor.br/index.php/ijmp/article/view/160/389