Controles gerenciais voltados para pecuária leiteira

Abstract

This work began in January of 2014 to June the same year, It was held in Paraná, intrinsically Verê in the municipality on a farm in Alto Alegre community. The methodology used was descriptive, with theoretical basis and document analysis, being research conducted on primary sources. As its central objective the study was done by assessing the present state and was used as comparative studies done previously, also aimed at, apply management tools for clearer view of activity results. It was observed the need for more detailed managerial control because of the risks that the activity is subject, among them the very handling of animals, the climate, animal nutrition and market change. We sought to demonstrate to the administrator (owner) the progress achieved since the implementation from the study which was carried out previously and so upgrade the management process for decision making, together with a comparison of rates between the two studies for academic contribution, demonstrating that over time the need for managerial tools is of crucial importance for the conduct of property. It was observed that it was still using low efficiency controls related only to determination of the results, but this without considering all the necessary information. Were then again, the information acquired from data collection for the preparation of the Income Statement, and application of the following accounting tools: Balance Point, Degree of Operating Leverage, Contribution Margin, Return on equity, Return on Assets and Cost of the Debt. Low fixed cost of the property, need greater focus animal management control on technical issues. As a suggestion performing animal management analysis by professional technician in the area, also, individual deepening per animal focusing on keeping that most contribute to the fixed costs of the property.