Sistemas de custeio para firmas agroalimentares: o caso dos laticínios e empresas processadoras de soja no Brasil

This paper analyses the application of cost management systems in the Brazilian soya bean and dairy industries. The aim of this study was to evaluate whether the structure of the sector, which influences the competitive strategy of the organizations, would influence the cost management system that the firms were using. The methodology was based on personal interviews in 06 (six) soya bean companies and 08 (eight) dairy companies. In the dairy sector the results indicate a precarious situation related to the application of the cost management systems. On the other hand, in the soya bean sector the results show a greater concern with the use of more rigorous control systems of the industrial costs. This was demonstrated by the intensive use of more traditional cost management systems by the companies studied.