Análise do processo de gestão de custos dos agentes que compõem a cadeia produtiva da cultura do sisal no estado da Paraíba

AUTOR(ES)
DATA DE PUBLICAÇÃO

2010

RESUMO

The Brazil is globally the most producer of sisal, and it is produced exclusively in the Northeast Region, especially in States of Bahia and of Paraíba, places where respond for job and income generation, mainly in poor locations, making to increase its relevance in the socioeconomic context. So the present study had as objective to analyze the adaptations and inadequacies, in terms of concepts/instruments cost/costing, found in the process of management of costs of the agents that compose the productive chain of the culture of the sisal in the State of Paraíba. One of the justifications for the study is the finding that the culture is presenting low profitability to their agents. Cost is an important variable in the composition of profitability, we must work towards greater understanding for, then pick up a course of action, from the standpoint of management, with greater efficiency on costs. Considering how little is known about costs in the production of sisal, the research is classified as exploratory and descriptive, being used the field research with a questionnaire application with the components of all links of the productive chain, obtaining a total sample of 86 respondents. To accomplish the descriptive and statistical analyses, it was used the softwares Excel 2003 and Eviews 5.0. The results evidenced, among other results, that most of the productive chain is concentrated in the cultivators and shreddings (95%). And with great part of their agents (83%) more than 20 years of performance in activities related to the culture of the sisal. Besides 60% of the productive chain dont have understanding on costs, 76% dont use information of costs in their activities and 96% said they dont use tool of counting of costs. The results showed that the understanding of concepts/instruments of costs along the production chain, especially in the beginning, where growers are located and shredders sisal. Such a situation may be one reason for the low profitability observed in the segment, which serves even as a demotivating factor for the performance of the activity. In conclusion, this study shows that gaps are much more present than the adjustments with regard to the understanding of concepts/instruments of cost/costing the production chain of sisal in Paraíba. But in spite of the inadequacies of management of costs for most of the agents and links of the productive chain, the culture is responsible for social and economical benefits for the State of Paraíba, and environmental for the ecosystem, needing larger incentive and attention on the part of the society, as well as on the part of government organs.

ASSUNTO(S)

agribusiness productive chain ciencias contabeis gestão de custos agronegócios cadeia produtiva management of costs sisal-aspectos econômicos

ACESSO AO ARTIGO

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