Banca de DEFESA: FELIPE ZUMKELLER GARCIA

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
DISCENTE : FELIPE ZUMKELLER GARCIA
DATA : 18/03/2020
HORA: 14:00
LOCAL: INSTITUTO DE ZOOTECNIA DA UFRRJ
TÍTULO:

Use of process management and costing by activity in beef cattle breeding systems.

PALAVRAS-CHAVES:

Calf production, Economic efficiency, Production cost, Productivity indicators.

PÁGINAS: 129
GRANDE ÁREA: Ciências Agrárias
ÁREA: Zootecnia
SUBÁREA: Pastagem e Forragicultura
RESUMO:

GARCIA, Felipe Zumkeller. Use of process management and costing by activity in beef cattle breeding systems. 2020. 113p. Thesis ((Doctorate in Animal Science) Institute of Animal Science. Universidade Federal Rural do Rio de Janeiro; Seropédica, RJ, Brazil, 2020. 

Beef cattle production is an activity that covers the entire brazilian territory and has a great economic impact for the country. In many cases, farms are still managed empirically and without the use of managerial tools that support decision making, focused on improving processes. However, the sector's competitiveness has been growing and farms that are not adapted to this new market reality will not be able to survive. In this context, the use of process management and the use of activity costing (ABC) stand out as managerial tools that can help the manager to have a better understanding of the business and make more assertive decisions. Thus, the main objective of this study was to highlight the cost of activities and their impact on the profitability of a beef cattle system. For that, it can be said that the specific objectives consisted of (a) mapping and determining the critical points of the processes; (b) present and discuss the theory and practice of implementing process management; (c) present and discuss the theory and practice of implementing costing by activity; (d) propose improvements in management, with the objective of improving economic performance of the beef cattle breeding system. As a study strategy, the action research method was chosen, structured in phases as follows: a) exploratory: understanding of the farm, understanding of the business, definition of the problem through SWOT analysis, definition of objectives and theoretical study; b) main: data collection, mapping of activities, grouping of activities in sub-processes, definition of each product in each sub-process, allocation of costs to sub-processes and survey of the income statement; c) action: pointing out improvements for the farm; d) evaluation: dissemination of results to the farm and publication in scientific journals. With the mapping of the beef calf production process, it was possible to identify that the indicators should be calculated according to the productive results over time (23 months) that the production cycle were divided into the reproduction, gestation and lactation subprocesses and not just in events that occur in one year, as proposed by the literature. The results of the cost analysis using ABC costing show that the total cost of the calf weaned in the production cycle that started in 2017 and ended in 2019 was R$ 664. Of this total, the cost of the breastfeeding, reproduction and pregnancy subprocesses represented 50, 32 and 18%, respectively. Finally, the study demonstrates that the efficiency of processes, translated into lower losses, and indirect costs have a negative impact on the financial result of the business as much as the scale of production; thus, just increasing the scale of production in order to obtain better results is not the best strategy for beef cattle businesses. It was found that the use of process management and activity costing methodologies are adequate to assist the management of beef cattle business. However, it is not possible to generalize these conclusions, specific to this study, for other beef cattle farms; some adaptations to the reality of each farm are necessary.

MEMBROS DA BANCA:
Externo à Instituição - PAULO HENRIQUE DE LIMA SIQUEIRA - UFSJ
Interno - 3055881 - ALEX LOPES DA SILVA
Externo à Instituição - FABRÍCIO MOLICA DE MENDONÇA - UFSJ
Presidente - 387348 - PEDRO ANTONIO MUNIZ MALAFAIA
Interno - 2316004 - RONDINELI PAVEZZI BARBERO