Gestão de custos de matérias-primas em indústrias de conserva de pescado do Brasil e da Espanha

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

The companies of fish pickles in Brazil and all over the world present a lack situation of its main raw material, the fish. High over fishing of certain species and the capturing control in order to guarantee the sustainability of those the companies to import the raw material or to diversify their production, pickling other species. The objective of the present work is to comparatively analyse the cost management ways of raw material in fish pickling industries from Brazil and Spain, facing the lack of fish in the world. The research method is descriptive, of the information collecting type with predominantly a quantitative approach. The population of the research consists in fish pickling industries in Brazil and Spain. In Brazil, the non probabilistic sample of the intentional type is made of the three major fish pickling companies in the market, listed in the most important business newspaper Gazeta Mercantil, while in Spain, the sample is made of two fish pickling industries listed in the National Association of Fish and Mussel Pickling Industries. The research data have been collected by means of structured questionnaires, applied to the controlling, furnishing and marketing areas of those companies. The results show that the analysed companies do not use a cost management system integrated with other systems. The fish raw material is strategic for the fish pickling companies and receives a different treatment in relation to the controlling, programming and purchasing responsibility inside the companies, when compared to other materials. In Brazil, the companies market of action is restrained to the internal one, with little variety of products, differently from Spain, where the market of action is more globalized and the use of raw material appears in different types of fish pickling products. The cost method used by companies in Brazil is the variable one and the storage evaluation system is the medium cost in all the analyzed companies. The cost accumulation system is order or lot, due to the perishability of raw material. The fish raw material represents a relevant element in the cost of finished products and that is why the cost of production has a direct influence on the selling price. It has been concluded that the management way of raw material cost in fish pickling industries from Brazil and Spain presents some similarities in certain aspects, but differs in other ones

ASSUNTO(S)

matérias-primas cost management controle de custo; administração da produção gestão de custos raw material administracao empresas de conserva de pescado fish pickling industries

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