Use este identificador para citar ou linkar para este item: http://repositorio.ufla.br/jspui/handle/1/30414
Título: Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - Campus Bambuí
Título(s) alternativo(s): Estudo dos custos e receitas de laboratórios de produção e prática do Instituto Federal de Ciência e Tecnologia de Minas Gerais - Campus Bambuí
Palavras-chave: Cost management
Dairy production
Dairy processing
Gestão de custos
Atividade leiteira
Processamento de leite
Data do documento: Jun-2016
Editor: Editora da Universidade Federal de Lavras
Citação: CORRÊA, U. et al. Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - Campus Bambuí. Ciência e Agrotecnologia, Lavras, v. 40, n. 3, p. 337-346, May/June 2016.
Resumo: The management of costs is used as a performance indicator by private companies in various sectors and, more recently, in public institutions, which offer free products and services to society. This article aimed to analyze the costs and revenues generated from the Production and Practice Labs (PPL) of Dairy Cattle and Dairy Products Processing from IFMG Campus Bambuí, to check the contribution of the revenues generated by these laboratories in reducing dependence on federal funds used to support these activities. The study was delimited with an investigation of the time series monthly revenues, costs and expenses of PPL analyzed from January 2012 to June 2014. The methodology used to determine the costs of Dairy Cattle production, was the operating cost and Dairy Products Processing cost absorption. The results demonstrate that both dairy farming as dairy products processing activity depended on federal funds to support them throughout the study period. The econometric analysis showed that domestic consumption revenue of Dairy Cattle PPL (domestic consumption of fresh dairy + animals for slaughter) was significant at 1% to reduce dependence on federal funds. Therefore is seems that for every increase in R$ 1.00 in the revenue of internal consumption from the dairy cattle lab reduced the deficit or transfer by the federation in R$ 1.32.
URI: http://repositorio.ufla.br/jspui/handle/1/30414
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