Caracterização da gestão de custos em serrarias na Região Centro Serra do Rio Grande do Sul
Ano de defesa: | 2018 |
---|---|
Autor(a) principal: | |
Orientador(a): | |
Banca de defesa: | , |
Tipo de documento: | Dissertação |
Tipo de acesso: | Acesso aberto |
Idioma: | por |
Instituição de defesa: |
Universidade Federal de Santa Maria
Centro de Ciências Rurais |
Programa de Pós-Graduação: |
Programa de Pós-Graduação em Engenharia Florestal
|
Departamento: |
Recursos Florestais e Engenharia Florestal
|
País: |
Brasil
|
Palavras-chave em Português: | |
Palavras-chave em Inglês: | |
Área do conhecimento CNPq: | |
Link de acesso: | http://repositorio.ufsm.br/handle/1/13838 |
Resumo: | This study was conducted with the objective of evaluating the management characteristics of the companies that use a wood for the unfolding in the Serra do Rio Grande do Sul. Firstly, a contextualisation of the region was carried out through a questionnaire. A survey was carried out in the companies deployed in the region, mainly in relation to production, employees, raw material, outsourcing, wast, the costs, the market and the prospects of the business. With these data and with the bibliographic review, discussion centers were created: the economic profile of the Serra Centro Region, the forestry sector and the wood processing companies. The main results were that the scenario in the region is very favorable: it has family farming, forests, forestry vocation and many sawmills with different profiles. These characteristics represent the potential for growth and expansion of the region's economy. In the second moment of this work, a quantitative and qualitative evaluation of the unfolding companies was carried out, through a questionnaire. The results of the analysis of the quantitative data presented three groups formed in relation to the time of performance of the company. In the analysis of the qualitative data, the three groups formed referred to the number of variables used to carry out the management. The variables of production, income and billing grouped the companies into one group of microenterprises and two groups of small companies according to the billing. The specific variables selected with respect to grouping grouped three groups due to the consideration of the most impacting costs for the owners: hand labor, electric energy and raw material; the market variable presented three groups that were defined by the proximity of the consumer market, the selling price of the products and the purpose of the product; the variable price formation formed three groups due to the scale that was presented by the owners identifying the criteria that they use to form the price of their products; the variable referring to the market positioning identified three groups in the scales defined for raw material quality, degree of innovation, marketing strategies, product quality and delivery deadlines; the technology variable defined three groups according to the technological level, the calculation of depreciation and the physical infrastructure. From the result of the groups formed by the variables of production, income and billing were based the final chapter of the work. In the final part, the objective is to survey the costs of a sawing company, the classification thereof and the calculation of the contribution margin and balance. The case study was carried out in a sawmill (Estrela Velha, RS). Therefore, the main results were obtained that fixed costs were higher percentage salaries and charges (82.4%) and among the variable costs the most relevant were the maintenance (39.71%). In relation to the contribution margin the dormant product obtained a higher contribution, due to the main focus of production. The calculations showed that the company operated below its breakeven point. Based on this information it was possible to analyze the current situation and the factors that need to be reviewed so that the project may have positive returns. |
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2018-07-18T17:21:01Z2018-07-18T17:21:01Z2018-02-23http://repositorio.ufsm.br/handle/1/13838This study was conducted with the objective of evaluating the management characteristics of the companies that use a wood for the unfolding in the Serra do Rio Grande do Sul. Firstly, a contextualisation of the region was carried out through a questionnaire. A survey was carried out in the companies deployed in the region, mainly in relation to production, employees, raw material, outsourcing, wast, the costs, the market and the prospects of the business. With these data and with the bibliographic review, discussion centers were created: the economic profile of the Serra Centro Region, the forestry sector and the wood processing companies. The main results were that the scenario in the region is very favorable: it has family farming, forests, forestry vocation and many sawmills with different profiles. These characteristics represent the potential for growth and expansion of the region's economy. In the second moment of this work, a quantitative and qualitative evaluation of the unfolding companies was carried out, through a questionnaire. The results of the analysis of the quantitative data presented three groups formed in relation to the time of performance of the company. In the analysis of the qualitative data, the three groups formed referred to the number of variables used to carry out the management. The variables of production, income and billing grouped the companies into one group of microenterprises and two groups of small companies according to the billing. The specific variables selected with respect to grouping grouped three groups due to the consideration of the most impacting costs for the owners: hand labor, electric energy and raw material; the market variable presented three groups that were defined by the proximity of the consumer market, the selling price of the products and the purpose of the product; the variable price formation formed three groups due to the scale that was presented by the owners identifying the criteria that they use to form the price of their products; the variable referring to the market positioning identified three groups in the scales defined for raw material quality, degree of innovation, marketing strategies, product quality and delivery deadlines; the technology variable defined three groups according to the technological level, the calculation of depreciation and the physical infrastructure. From the result of the groups formed by the variables of production, income and billing were based the final chapter of the work. In the final part, the objective is to survey the costs of a sawing company, the classification thereof and the calculation of the contribution margin and balance. The case study was carried out in a sawmill (Estrela Velha, RS). Therefore, the main results were obtained that fixed costs were higher percentage salaries and charges (82.4%) and among the variable costs the most relevant were the maintenance (39.71%). In relation to the contribution margin the dormant product obtained a higher contribution, due to the main focus of production. The calculations showed that the company operated below its breakeven point. Based on this information it was possible to analyze the current situation and the factors that need to be reviewed so that the project may have positive returns.Este estudo foi conduzido com objetivo de avaliar as características gerenciais das empresas, que utilizam a madeira para o desdobro na Região Centro Serra do Rio Grande do Sul. Primeiramente, realizou-se uma contextualização da região por meio de um questionário fez-se um levantamento nas empresas de desdobro da região, avaliou-se, sobretudo, em relação à produção, aos colaboradores, a matéria-prima, a terceirização, os resíduos, os custos, o mercado e as perspectivas do negócio. Com tais dados e com a revisão bibliográfica foram criados núcleos de discussão: perfil econômico da Região Centro Serra, setor florestal e empresas de processamento de madeira. Como principais resultados obteve-se que o cenário na região é muito favorável: possui agricultura familiar, florestas, vocação florestal e muitas serrarias com diferentes perfis. Essas características representam o potencial de crescimento e expansão da economia da região. No segundo momento deste trabalho, realizou-se uma avaliação quantitativa e qualitativa das empresas de desdobro, por meio de um questionário. Os resultados da análise dos dados quantitativos apresentaram três grupos formados em relação ao tempo de atuação da empresa. Na análise dos dados qualitativos, os três grupos formados se referiam ao número de variáveis utilizadas para realizar a gestão. As variáveis de produção, rendimento e faturamento agruparam as empresas em um grupo de microempresa e dois grupos de pequenas empresas conforme o faturamento. As variáveis específicas selecionadas como custos agruparam três grupos devido à consideração dos custos mais impactantes para os proprietários: mão de obra, energia elétrica e matéria-prima; a variável mercado apresentou três grupos que foram definidos pela proximidade do mercado consumidor, preço de venda dos produtos e finalidade do produto; a variável formação de preço formou três grupos devido à escala que foi apresentada pelos proprietários identificando os critérios que usam para formar o preço dos seus produtos; a variável referente ao posicionamento de mercado identificou três grupos nas escalas definidas para a qualidade da matéria-prima, grau de inovação, estratégias de comercialização, qualidade do produto e atendimento aos prazos de entrega; a variável tecnologia definiu três grupos conforme o nível tecnológico, o cálculo de depreciação e a infraestrutura física. A partir do resultado dos grupos formados pelas variáveis de produção, rendimento e faturamento foram baseados o capítulo final do trabalho. Na parte final, objetivou-se realizar o levantamento dos custos de uma empresa de desdobro, a classificação dos mesmos e o cálculo da margem de contribuição e do ponto de equilíbrio. O estudo de caso foi realizado em uma serraria (Estrela Velha, RS). Como resultados principais obteve-se que custo fixo de maior porcentagem foram os salários e encargos (82,4%) e dentre os custos variáveis o de maior relevância foram às manutenções (39,71%). Em relação à margem de contribuição o produto dormente obteve contribuição mais alta, devido ao enfoque principal da produção. Os cálculos demonstraram que a empresa operou abaixo do seu ponto de equilíbrio para o produto referente a tábuas. Com base nessas informações foi possível analisar o cenário atual e os fatores que precisam ser revistos para que o empreendimento possa ter retornos positivos.Conselho Nacional de Pesquisa e Desenvolvimento Científico e Tecnológico - CNPqporUniversidade Federal de Santa MariaCentro de Ciências RuraisPrograma de Pós-Graduação em Engenharia FlorestalUFSMBrasilRecursos Florestais e Engenharia FlorestalAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessDesdobro de madeiraSetor florestalGerenciamentoWood splittingForestry sectorManagementCNPQ::CIENCIAS AGRARIAS::RECURSOS FLORESTAIS E ENGENHARIA FLORESTALCaracterização da gestão de custos em serrarias na Região Centro Serra do Rio Grande do SulCost management characterization of sawmill at the Region Center in Serra do Rio Grande do Sulinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisFarias, Jorge Antonio dehttp://lattes.cnpq.br/9537008908546721Balbinot, Rafaelohttp://lattes.cnpq.br/7862635734299980Quadros, Dagoberto Stein dehttp://lattes.cnpq.br/0693411023247275http://lattes.cnpq.br/4987366922758275Brum, Daniele Lemos50020000000360072800fdc-dc2f-4623-852a-c78eec2413cc465bd192-cad4-4e65-8eaa-330a2808a3e382151067-4907-447c-8bae-b14d0358484d191a0981-d27d-4dbc-95a0-b08892ce4db2reponame:Biblioteca Digital de Teses e Dissertações do UFSMinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSMCC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; charset=utf-8804http://repositorio.ufsm.br/bitstream/1/13838/2/license_rdfc1efe8e24d7281448e873be30ea326ffMD52LICENSElicense.txtlicense.txttext/plain; charset=utf-81956http://repositorio.ufsm.br/bitstream/1/13838/3/license.txt2f0571ecee68693bd5cd3f17c1e075dfMD53ORIGINALDIS_PPGEF_2018_BRUM_DANIELE.pdfDIS_PPGEF_2018_BRUM_DANIELE.pdfDissertação de Mestradoapplication/pdf2188318http://repositorio.ufsm.br/bitstream/1/13838/1/DIS_PPGEF_2018_BRUM_DANIELE.pdf02ad1a4e075ef648e2c5c905447063c1MD51TEXTDIS_PPGEF_2018_BRUM_DANIELE.pdf.txtDIS_PPGEF_2018_BRUM_DANIELE.pdf.txtExtracted texttext/plain165019http://repositorio.ufsm.br/bitstream/1/13838/4/DIS_PPGEF_2018_BRUM_DANIELE.pdf.txt15003e69ab6f96c0b4a84022b5f00b53MD54THUMBNAILDIS_PPGEF_2018_BRUM_DANIELE.pdf.jpgDIS_PPGEF_2018_BRUM_DANIELE.pdf.jpgIM Thumbnailimage/jpeg4570http://repositorio.ufsm.br/bitstream/1/13838/5/DIS_PPGEF_2018_BRUM_DANIELE.pdf.jpg15a8bee7de8e6570703711f7311af1b1MD551/138382018-07-18 14:21:02.082oai:repositorio.ufsm.br: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 Digital de Teses e Dissertaçõeshttps://repositorio.ufsm.br/ONGhttps://repositorio.ufsm.br/oai/requestatendimento.sib@ufsm.br||tedebc@gmail.comopendoar:2018-07-18T17:21:02Biblioteca Digital de Teses e Dissertações do UFSM - Universidade Federal de Santa Maria (UFSM)false |
dc.title.por.fl_str_mv |
Caracterização da gestão de custos em serrarias na Região Centro Serra do Rio Grande do Sul |
dc.title.alternative.eng.fl_str_mv |
Cost management characterization of sawmill at the Region Center in Serra do Rio Grande do Sul |
title |
Caracterização da gestão de custos em serrarias na Região Centro Serra do Rio Grande do Sul |
spellingShingle |
Caracterização da gestão de custos em serrarias na Região Centro Serra do Rio Grande do Sul Brum, Daniele Lemos Desdobro de madeira Setor florestal Gerenciamento Wood splitting Forestry sector Management CNPQ::CIENCIAS AGRARIAS::RECURSOS FLORESTAIS E ENGENHARIA FLORESTAL |
title_short |
Caracterização da gestão de custos em serrarias na Região Centro Serra do Rio Grande do Sul |
title_full |
Caracterização da gestão de custos em serrarias na Região Centro Serra do Rio Grande do Sul |
title_fullStr |
Caracterização da gestão de custos em serrarias na Região Centro Serra do Rio Grande do Sul |
title_full_unstemmed |
Caracterização da gestão de custos em serrarias na Região Centro Serra do Rio Grande do Sul |
title_sort |
Caracterização da gestão de custos em serrarias na Região Centro Serra do Rio Grande do Sul |
author |
Brum, Daniele Lemos |
author_facet |
Brum, Daniele Lemos |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Farias, Jorge Antonio de |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/9537008908546721 |
dc.contributor.referee1.fl_str_mv |
Balbinot, Rafaelo |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/7862635734299980 |
dc.contributor.referee2.fl_str_mv |
Quadros, Dagoberto Stein de |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/0693411023247275 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/4987366922758275 |
dc.contributor.author.fl_str_mv |
Brum, Daniele Lemos |
contributor_str_mv |
Farias, Jorge Antonio de Balbinot, Rafaelo Quadros, Dagoberto Stein de |
dc.subject.por.fl_str_mv |
Desdobro de madeira Setor florestal Gerenciamento |
topic |
Desdobro de madeira Setor florestal Gerenciamento Wood splitting Forestry sector Management CNPQ::CIENCIAS AGRARIAS::RECURSOS FLORESTAIS E ENGENHARIA FLORESTAL |
dc.subject.eng.fl_str_mv |
Wood splitting Forestry sector Management |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS AGRARIAS::RECURSOS FLORESTAIS E ENGENHARIA FLORESTAL |
description |
This study was conducted with the objective of evaluating the management characteristics of the companies that use a wood for the unfolding in the Serra do Rio Grande do Sul. Firstly, a contextualisation of the region was carried out through a questionnaire. A survey was carried out in the companies deployed in the region, mainly in relation to production, employees, raw material, outsourcing, wast, the costs, the market and the prospects of the business. With these data and with the bibliographic review, discussion centers were created: the economic profile of the Serra Centro Region, the forestry sector and the wood processing companies. The main results were that the scenario in the region is very favorable: it has family farming, forests, forestry vocation and many sawmills with different profiles. These characteristics represent the potential for growth and expansion of the region's economy. In the second moment of this work, a quantitative and qualitative evaluation of the unfolding companies was carried out, through a questionnaire. The results of the analysis of the quantitative data presented three groups formed in relation to the time of performance of the company. In the analysis of the qualitative data, the three groups formed referred to the number of variables used to carry out the management. The variables of production, income and billing grouped the companies into one group of microenterprises and two groups of small companies according to the billing. The specific variables selected with respect to grouping grouped three groups due to the consideration of the most impacting costs for the owners: hand labor, electric energy and raw material; the market variable presented three groups that were defined by the proximity of the consumer market, the selling price of the products and the purpose of the product; the variable price formation formed three groups due to the scale that was presented by the owners identifying the criteria that they use to form the price of their products; the variable referring to the market positioning identified three groups in the scales defined for raw material quality, degree of innovation, marketing strategies, product quality and delivery deadlines; the technology variable defined three groups according to the technological level, the calculation of depreciation and the physical infrastructure. From the result of the groups formed by the variables of production, income and billing were based the final chapter of the work. In the final part, the objective is to survey the costs of a sawing company, the classification thereof and the calculation of the contribution margin and balance. The case study was carried out in a sawmill (Estrela Velha, RS). Therefore, the main results were obtained that fixed costs were higher percentage salaries and charges (82.4%) and among the variable costs the most relevant were the maintenance (39.71%). In relation to the contribution margin the dormant product obtained a higher contribution, due to the main focus of production. The calculations showed that the company operated below its breakeven point. Based on this information it was possible to analyze the current situation and the factors that need to be reviewed so that the project may have positive returns. |
publishDate |
2018 |
dc.date.accessioned.fl_str_mv |
2018-07-18T17:21:01Z |
dc.date.available.fl_str_mv |
2018-07-18T17:21:01Z |
dc.date.issued.fl_str_mv |
2018-02-23 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://repositorio.ufsm.br/handle/1/13838 |
url |
http://repositorio.ufsm.br/handle/1/13838 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.cnpq.fl_str_mv |
500200000003 |
dc.relation.confidence.fl_str_mv |
600 |
dc.relation.authority.fl_str_mv |
72800fdc-dc2f-4623-852a-c78eec2413cc 465bd192-cad4-4e65-8eaa-330a2808a3e3 82151067-4907-447c-8bae-b14d0358484d 191a0981-d27d-4dbc-95a0-b08892ce4db2 |
dc.rights.driver.fl_str_mv |
Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Centro de Ciências Rurais |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Engenharia Florestal |
dc.publisher.initials.fl_str_mv |
UFSM |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Recursos Florestais e Engenharia Florestal |
publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Centro de Ciências Rurais |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações do UFSM instname:Universidade Federal de Santa Maria (UFSM) instacron:UFSM |
instname_str |
Universidade Federal de Santa Maria (UFSM) |
instacron_str |
UFSM |
institution |
UFSM |
reponame_str |
Biblioteca Digital de Teses e Dissertações do UFSM |
collection |
Biblioteca Digital de Teses e Dissertações do UFSM |
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Biblioteca Digital de Teses e Dissertações do UFSM - Universidade Federal de Santa Maria (UFSM) |
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atendimento.sib@ufsm.br||tedebc@gmail.com |
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