Resumo:
In a highly competitive market, where resources are increasingly scarce, efficient cost
management has become a determining factor in the success of an organization, helping
managers in planning, control, operational development and, above all, in their managerial
decisions . Thus, the search for ways to improve their processes and reduce their costs became
the great challenge for these managers, both in the private and public sectors. In the public
sector, in recent years, several government agencies are affected with an additional
aggravating factor, which is the restriction and cutback of resources. Among these bodies, the
Federal Teaching Institutions, subordinated to the Ministry of Education, have been suffering
significant cuts in their budgets, compromising resources destined for current expenses and
investments. Given this scenario, to avoid a reduction or even standstill in their activities,
managers have been looking for alternatives that minimize the effects of these restrictions and
cuts in resources, including being challenged to explore new sources of revenue. In this context
are the Federal Institutes of Education, Science and Technology of Minas Gerais (IFMG),
whose objective is to offer professional and technological education aimed at strengthening
local productive arrangements. To achieve this goal, some IFMG campuses have laboratories
dedicated to practical and professional training that normally consume part of the resources
received, but which can also provide, in addition to teaching, alternative sources of income
with their production. The objective of this study is to develop, with the help of the mapping of
processes in the production chain of the poultry sector for cutting and laying, one of the
Agricultural and Environmental Practice Laboratories (LPAAs) of the Federal Institute of
Minas Gerais - Campus Bambuí, and of Good Production Practices for commercial strains of
broilers and laying hens, a cost management model that helps managers in decision-making.
The study was based on an applied research with descriptive and normative objectives, through
a qualitative approach. Regarding the methodological technical procedure, the case study
strategy was adopted to solve a specific problem. The model proved to be a tool that provides
greater visibility of the entire production chain, which helps to identify bottlenecks and reduce
costs, in addition to providing information that assists in decision-making, control and
performance evaluation of the production process and in pricing and marketing of products,
providing a more efficient management of resources and conditions for an annual increase in
own collection at IFMG - Campus Bambuí
