Cost Management in Agribusiness: study profitability scenarios of Integrated System vs. Independent System for a Poultry Producer.
- Autores: Laura Maria Leite Ferreira, Maritiza dos Santos Wanzeler, Renata Melo e Silva de Oliveira, Alef Berg de Oliveira
- Localización: Independent Journal of Management & Production, ISSN-e 2236-269X, Vol. 5, Nº. 2, 2014, págs. 493-510
- Idioma: inglés
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Resumen
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.
