Resumen de Cost Management in Agribusiness: study profitability scenarios of Integrated System vs. Independent System for a Poultry Producer.
Laura Maria Leite Ferreira, Maritiza dos Santos Wanzeler, Renata Melo e Silva de Oliveira, Alef Berg de Oliveira
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.
