Banca de DEFESA: DAYANE APARECIDA DOS SANTOS

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
STUDENT : DAYANE APARECIDA DOS SANTOS
DATE: 17/12/2020
TIME: 14:00
LOCAL: INSTITUTO DE ZOOTECNIA
TITLE:

Application of activity-based costing by and management by processes in milk production in a compost barn system.

KEY WORDS:

Milk. Dairy cattle. Compost barn. Activity-based costing. Economic performance. Process mapping.

PAGES: 98
BIG AREA: Ciências Agrárias
AREA: Zootecnia
SUBÁREA: Pastagem e Forragicultura
SUMMARY:

 

SANTOS, Dayane Aparecida. Application of activity-based costing by and management by processes in milk production in a compost barn system. 2020. 98p. Thesis (PhD degree in Animal Science) Institute of Animal Science. Universidade Federal Rural do Rio de Janeiro; Seropédica, RJ, Brazil, 2020. The milk production chain has been undergoing continuous changes and this fact forces farmers to produce more and more, with higher quality and lower cost. In this context, an intensive production system called compost barn has been implemented in several countries around the world, and also in Brazil. However, the implementation and adaptation of any business model requires reliable information about its efficiency. Thus, process management emerges as a model that enables continuous improvement and, in addition, serves as a basis for the implementation of activity-based costing. The main objective of this case study was to demonstrate the cost of activities and its impact on the profitability of a milk production system based on the compost barn model. The specific objectives consisted of (1) mapping the productive processes developed on the property, as well as determining the critical points of the processes; (2) present and discuss the theory and practice of implementing activity-basedcosting; (3) to propose improvements in management in order to improve the economic performance of milk production systems using compost barn. After mapping the processes, identifying the activities and surveying the costs (separated by categories), the resources consumed in carrying out the activities were identified. Then, the resource drivers and their allocation to activities were defined. Subsequently, the economic data of the property were obtained, which were used to calculate the cost values, adapting the methodology proposed by Bornia (2002).Finally, economic efficiency indicators (gross margin, net margin, profitability and simple profitability) were calculated, adopting the operating cost structure proposed by Matsunaga et al. (1976), described by Lopes and Carvalho (2002). In 2016, the gross margin and the net margin were positive, being, respectively, equal to R$ 178362.61 and R$ 95272.49. Different situation from the following years (2017, 2018 and 2019), when it started to use the compost barn model, with negative gross margin and net margin, that is, the revenues were not enough to cover the actual expenses of the dairy activity, making them unfeasible. The unit cost to raise acalfwas R$ 1,973.60, of which 62% were direct costs, 30% prorated and 8% tracking. The unit cost for heifer rearing was R$ 2,572.38,70 of which was direct, 23% was apportioned and 7% was tracked. The cost per liter of milk produced was R$ 1.56. The study shows that just increasing the scale of production in order to obtain better results is not the best strategy for agricultural businesses, since the variable costs will be very high and the property will suffer losses. The strategy is to increase the efficiency of processes, using process management methodologies and activity-basedcosting in the management of milk production businesses. However, it is not possible to generalize these conclusions, specific to this study, to other dairy farms, adaptations are necessary according to the reality of each farm.

BANKING MEMBERS:
Externo ao Programa - 3058101 - ANDRE MORAIS MOURA
Externo à Instituição - FABRÍCIO MOLICA DE MENDONÇA - UFSJ
Externo à Instituição - PAULO HENRIQUE DE LIMA SIQUEIRA - UFSJ
Presidente - 387348 - PEDRO ANTONIO MUNIZ MALAFAIA
Interno - 2316004 - RONDINELI PAVEZZI BARBERO