Desenvolvimento de um modelo de gestão de custos para tornar o laboratório de suinocultura do instituto federal de educação, ciência e tecnologia de Minas Gerais – Campus Bambuí mais eficiente

Abstract

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.