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| Author(s): |
Laya Kannan Silva Alves
Total Authors: 1
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| Document type: | Master's Dissertation |
| Press: | Pirassununga. |
| Institution: | Universidade de São Paulo (USP). Faculdade de Medicina Veterinária e Zootecnia (FMVZ/SBD) |
| Defense date: | 2021-05-26 |
| Examining board members: |
Cesar Augusto Pospissil Garbossa;
Rubens Nunes;
Camila Raineri
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| Advisor: | Cesar Augusto Pospissil Garbossa; Augusto Hauber Gameiro |
| Abstract | |
Brazil has a prominent role in the worldwide swine farming scenario, and it is not possible today to list the major players in the pork market without mentioning it. The fourth largest pork producer and exporter in the world, Brazil has shown growth each year, both in the domestic and foreign markets. This continuous growth is due to the hard work and technical improvements in the swine farms, however, for greater professionalization of the activity, pig farmers must abandon the position of rural producers and adopt the position of entrepreneurs, transforming the activity into a profitable business, associating technical and economic efficiency. Notwithstanding, it is necessary to fulfill an existing gap: deficient internal controls and empirical management of the activity. Such factors make it impossible to know the information that should guide decision making regarding the use of production factors and resources: the cost of the pig produced. Through knowledge of production costs, it is possible to carry out strategic and planned management of the activity, obtaining better results. In this sense, the present study had two main objectives: i) to develop a mathematical model for calculating the costs of swine production, which allows economic analysis of the activity and serves as a management tool in commercial properties; and ii) to develop a production cost index to monitor the behavior and evolution of pig production costs over time. Two case studies were carried out in relevant properties in São Paulo state to assist the characterization of independent swine farming in a full cycle, as well as to define the characteristics of representative properties, and these were taken as a basis for the construction of the model and the swine cost index. The calculation model was developed using Microsoft Excel® software. All cost items were considered as recommended by the Economic Theory and allocated in the order: variable costs; fixed operating costs; and opportunity costs; the total cost being the sum of all costs involved in pig production. The price of the inputs was monitored and the production costs for the representative farms were calculated monthly, allowing the elaboration of São Paulo State Production Cost Index (ICPS). Representative farms were categorized according to the number of sows housed, with ICPS500 being a categorization for farms with up to 500 sows, and ICPS2000 for pig farms with 501 to 2000 sows housed. Lastly, the calculation model and the ICPS were validated with the producers and technicians of the sector, who considered the results promising and of great value for the pig production chain. One of the great differentials of this work is the fact that the calculation method and the ICPS is consolidated by the production sector as it has three published editions already. The model developed is efficient in its proposal to generate important information for making strategic decisions on farms, as well the index has the potential to collaborate with the organization and transparency of the sector, bringing information about the pig chain market situation. (AU) | |
| FAPESP's process: | 19/17453-4 - Development of the swine production cost calculation model and production cost indicator |
| Grantee: | Laya Kannan Silva Alves |
| Support Opportunities: | Scholarships in Brazil - Master |