Cost Management in Agribusiness: study profitability scenarios of Integrated System vs. Independent System for a Poultry Producer
| Autor: | Alef Berg de Oliveira, Laura Maria Leite Ferreira, Renata Oliveira, Maritiza dos Santos Wanzeler |
|---|---|
| Přispěvatelé: | CAPES pela concessão da bolsa CSF |
| Rok vydání: | 2014 |
| Předmět: |
Variable costing. Sensitivity Analysis. Decision
lcsh:Management. Industrial management Relation (database) Contribution margin Computer science Decision Cost accounting Environmental economics Variable costing Variable cost Sensitivity Analysis lcsh:HD28-70 Income statement Production (economics) Profitability index Operations management Cost Management Strategic Management Agribusiness |
| Zdroj: | Independent Journal of Management & Production, Vol 5, Iss 2, Pp 493-510 (2014) Independent Journal of Management & Production; Vol. 5 No. 2 (2014): Independent Journal of Management & Production; 493-510 Independent Journal of Management & Production Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) instacron:IJM&P Independent Journal of Management & Production; Vol 5, No 2 (2014): Independent Journal of Management & Production; 493-510 |
| ISSN: | 2236-269X |
| DOI: | 10.14807/ijmp.v5i2.160 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
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