Determinação de custos como ação de competitividade: estudo de um caso na avicultura de corte

Abstract

The present paper is a case study and it was developed with the aim of showing the importance of cost management as action of agricultural company competitiveness. For this, was calculated the cost production and farther verification of the result of a cycle of production of a company producing of cut chicken. The information used in the calculations were extracted from the managerial accounting of the company. In the study, the ration and the young chicken of one day were the main components of the production costs of the cut chicken, being the ration the component of larger power. The value of the component labor of the company's production cost is technically, above the recommended. The company's revenue was not enough to cover the economic costs, being that enough to cover just the fixed and variable costs. So the analyzed company is in the situation of positive residue. The results obtained showed that the facilities are being underutilized, reducing the productivity and the profit of the company. The detailed analysis of the production costs allowed to conclude that, for the company to stay in activity, remunerating satisfactorily its proprietors, technical and managerial efforts will have to be implemented, making the company more competitive.