Resumo:
The federal government, in recent years, to ensure its budgetary balance, has been adopting
measures of contingency and cut of resources, directly affecting essential areas such as health
and education. In the area of education, the Federal Institutes of Education (IFs), due to this
decrease in transfers received, have been encouraged, through their managers, to seek more
efficient alternatives for the use of these resources in order not to harm the quality of its main
teaching, research and extension activities. In this context, the present work aimed to develop
a cost management model to make the Pig Farming Laboratory of the Federal Institute of Minas
Gerais (IFMG) - Campus Bambuí more efficient. Therefore, an applied and descriptive research
was carried out, through a case study, with a quali-quantitative approach, using documental
research, unstructured interviews and participant observation as data collection instruments. To
achieve the proposed objective, it was necessary, after data collection, to map the laboratory's
production process, determine its operating costs, form the transfer price and the sale price, in
addition to calculating its contribution margin and the balance point. For process mapping, the
BPMN (Business Process Model and Notation) technique was used. From this mapping, it was
possible to better understand each of the stages of this process and, combined with the best
management practices in swine production, it was improved, creating a system of procedures
that allowed reducing operating costs and increasing revenue. In order to calculate the
operational costs of laboratory production, variable or direct costing was adopted. For the
transfer price, the administered price method was used, and for the sales price, the competition based method. Contribution margin and break-even point were also calculated for the Pig
Farming Laboratory, considering a scenario where the animal was sold per kilogram live. The
result obtained served as a parameter to guide the point from which the analyzed laboratory
would become self-sufficient. It should be noted that the study was limited to the investigation
of the production costs of the Laboratory of Pig farming at IFMG - Campus Bambuí from
January 2018 to December 2020. The result of this work is an efficient cost management model
whereby the institution managers can improve the process and use of resources employed in
the laboratory studied.
