This paper proposes an analytical method, based on a framework that integrates the concepts of Supply Chain Management and Cost Management Systems, to study and restructure Brazilian agricultural supply chains. Using systemic reasoning and the system dynamics (SD) approach, the proposed method was applied to Brazil's dairy sector to quantitatively analyze the performance of organizational and technical configurations of the sector's economic agents. A network of companies in Brazil's dairy supply chain was defined in terms of an SD model, which indicated that the impact of actions on the agents' production costs can be forecasted before such actions are taken, conferring greater consistency on the study. The network consisted of four representative groups of rural producers and a dairy company. Input data were based on a network operating in the central region of the state of Sao Paulo. The proposed method also proved highly applicable as a management tool in the reformulation of public and/or private policies aimed at enhancing the efficiency of economic and productive systems (agricultural supply chains).
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