Desempenho financeiro de unidades de beneficiamento de leite e derivados, numa abordagem das margens e custos por produto: um estudo de caso

Abstract

The competition between dairy processing units has been increasingly fierce. The small are those that end up facing even greater difficulties and are a typical case of companies that take a classic approach to joint costs in their management. An unproductive analysis of data can lead to uncertainties for understanding costs and margins. The aim of this study was to develop and describe a process of generating indicators to guide decision-making. The approach was discussed on two fronts: (1) the development and description and an analysis approach to obtain indicators on costs and unit margins per dairy product, in terms of the products produced in a real current scenario; and (2) analysis of financial performance, based on the proposition of alternatives for improving economic and financial performance on a dairy processing unit: planned scenario versus the current scenario. A case study was conducted with data collection for cost and estimates for monthly and per unit margins for each dairy product. The analysis approach has its focus on simplicity, easy way to be operated in a real time base. The tool is composed of a set of spreadsheets in Excel, with the inputs of the primary data, generation, and comparison of indicators, in the form of tables with details and summary of the results, for real-time planning. The expectation is that the most appropriate management of the production process is a decisive factor for the success of the financial performance of the dairy processing units.