Activity Based Costing and Economic Management model applied to swine production

摘要

The study aimed to measure the production cost, as well as to propose a methodology for analyzing the performance of a swine company, in order to identify the main contributions and limitations of the use of managerial tools in the management of a rural property. The research is characterized as descriptive, and used as method the research-acdo, whose data were collected through bibliographic and documental research. It was used the Activity Based Costing (ABC) combined with the optics of the Economic Management model (GECON) to calculate the cost per animal in each phase of the production process, as well as its economic result, in the period from January to June 2018. The results indicated that the Maternity and Nursery departments presented positive economic results throughout the analyzed period, demonstrating ability to generate economic value to the products processed in them. However, in April, May and June, the Termination department showed negative economic results, revealing possible problems in the generation of value in this production stage. We conclude that the use of ABC combined with GECON allowed the calculation of results for each phase of the production process, providing important information for decision making.