S.I.G. para a gestão de custos por qualidade: estudo de caso em uma cooperativa de café

Luciel Henrique de Oliveira

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), 1997, vol. 1, issue 3, 97-119

Abstract: The Executive Information Systems (EIS) used in Brazilian coffee co-operatives usually control only the quantitative stock by kind of coffee and do not control specific costs. So they consider the average of the purchases prices in a determined period, thus rendering impossible to know the blends real cost according to their quality. Therefore the real result of the operations is known only if a long period is analyzed, because it is influenced by fluctuations of several coffee kinds purchased and sold. The chief purpose of this paper is to investigate a real case in a large Brazilian coffee co-operative; it proposes a model for an EIS component, aiming to integrate the stock management with management of cost by quality, using the concept of an activity based cost. From an amplified view of the enterprise in the market, we consider that the co-operatives may use associated coffee batches for later purchase or devolution of a same species product. In this way, integrating the co-operative stock control with the correspondent portions of the associated partners, it is possible to get a more efficient control and planning of the market in view of the co-operative risks reduction.

Date: 1997
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