Desenvolvimento de um modelo de gestão de custos com o auxílio do mapeamento de processos e das boas práticas de produção de aves para corte e postura na cadeia produtiva do laboratório de avicultura do Instituto Federal de Minas Gerais - Campus Bambuí

Abstract

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