Caracterização da gestão de custos em serrarias na Região Centro Serra do Rio Grande do Sul

Abstract

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.