Application of contribution margin as a decision making tool in a broiler farm with and without agribusiness integration

作者：Martins Ribeiro Roberto Rivelino; Gayego Fernanda; Mattiello Kerla; de Oliveira Neuza Corte

来源：Custos e Agronegocio, 2013, 9(3): 196-219.

• Poultry
• Variable Costing
• Contribution Margin

Faced with growing the Brazilian poultry industry has shown, especially in the northwest of Parana, has been common for most small farms have a chicken shed, because, due to the dynamism of activity, this helps to boost the family income and production in Brazil, which currently occupies first place in export of chicken meat. Increases in technology associated with the strategic planning of agribusinesses contributed to this position. Given the importance of granjeira activity in the region, the survey aimed to apply the contribution margin as a tool for decision on the management of a farm of broilers with and without integration to agribusiness. Rationale for this study was conducted a review of premises costs, focusing on management and decision tools from variable costing. The methodology used was the descriptive and exploratory, considering the applied nature of the study, which linked the qualitative and quantitative methods for the processing of data, means that the environment also refers to a field survey conducted in the form of a case study. Data collection took place through property visits, interviews, document analysis and reporting activity. The survey results showed that working in system integration, the activity produces a positive contribution margin, whereas if you choose not to work in the integrated model, the contribution margin becomes negative.

• 出版日期2013-9