Abstract:
Given the competitiveness of the dairy sector and the difficulties faced by small dairies, good
management is essential, including an adequate production mix programming so that they
remain competitive in the market. Therefore, the objective of this study is to guarantee the best
production mix of the brand Sabores do IFMG dairy products, produced at the Laboratório de
Processamento de Leite (LPL) of the Instituto Federal de Educação, Ciência e Tecnologia de
Minas Gerais (IFMG) – Campus Bambuí, to optimize resources and maximizing the total
contribution margin. Linear Programming was used with the aid of the Excel Solver®
supplement. Initially, a data survey was carried out through documentary and bibliographic
research, followed by questionnaire, intensive direct observation and interview. The costs and
contribution margin of each product were calculated, as well as the parameters of availability
of raw material and labor. Then, we carried out an analysis of the current scenario, and the
mathematical optimization model was defined, considering the contribution margin of each
product and the restrictions inherent to manufacturing. The model was subjected to simulations
with scenario changes, to verify the system's behavior. Under current conditions, it was found
that the sector has a total contribution margin of R$ 10,484.82 and a loss of -R$ 3,994.95.
Therefore, new scenarios were simulated in order to optimize production, and it was observed
that with the use of new restrictions and information, it was possible to obtain a total
contribution margin and profit of up to R$ 46,493.30 and R$ 32,013.53, respectively. This
research proved to be useful in the survey of managerial data and analysis, supporting the
production planning, as well as the suggestion of marketing, sales and management strategies,
aiming to increase the laboratory's profit. Furthermore, the model opens up a range of
possibilities for improving decision making aiming at better results in management process.
