Reflections of the COVID-19 pandemic on the acquisition costs of agricultural inputs: an empirical investigation using the Total Cost Ownership methodology

The Covid19 disease, resulting from contamination by the SARS-CoV-2 virus, impacted on the economy, especially in the agricultural sector, which has become more susceptible to these impacts through the rise in costs that are not easily perceived. This study aims to analyze the impact on input acquisition costs, caused by the Covid-19 pandemic, in small family farms, from the perspective of the Total Cost Ownership (TCO) methodology. The methodology used in this research was a case study in 12 family farms, located in the southern region of Brazil, with data collected from April 2017 to March 2020. Four inputs common to all properties were analyzed. The results showed that there was an increase of 39.47% in the acquisition costs of inputs and a weighted average increase of 34.7%, which had a negative impact on the monetary result of family properties. It was concluded that the properties were affected by the effects of the pandemic with regard to the purchase of inputs, mainly with an increase in acquisition costs, due to the shortage of essential supplies for the basic operations of small rural properties.- (undefined

ANÁLISE DOS PROCEDIMENTOS DE CONTROLES INTERNOS A PARTIR DA METODOLOGIA COSO: APLICAÇÃO EM UMA INDÚSTRIA ALIMENTÍCIA

O objetivo do estudo foi verificar a eficácia dos procedimentos de controles internos, a partir da metodologia COSO, em uma empresa do ramo industrial. Quanto à metodologia utilizada, a pesquisa é definida como um estudo de caso, com caráter descritivo e abordagem qualitativa. A coleta dos dados ocorreu por meio de um check list, no segundo semestre de 2016, aplicado para uma amostra de 21 colaboradores de uma empresa que atua no segmento alimentício, localizada na cidade de São Lourenço do Oeste - SC. Os resultados foram analisados a partir dos elementos que compõem a estrutura COSO, destacando-se quanto ao (i) ambiente de controle: necessidade de intensificar programas de treinamento e melhorar a postura dos gestores; (ii) avaliação de riscos: deve-se aprimorar identificação e prevenção dos riscos; (iii) atividades de controle: determinar as responsabilidades nos processos e segregar as funções; (iv) informação e comunicação: indica-se aumentar o nível de confiabilidade dos dados gerados e estabelecer comunicação entre gestores e todos os colaborares; e (v) monitoramento: deve-se segregar as funções visando evitar conflitos de interesses. De forma geral, a metodologia COSO demonstra-se importante na identificação de falhas existentes nos procedimentos de controles internos, na evidenciação de melhorias e no aperfeiçoamento dos processos

Model for distribution of resources in the budget guidelines act of brazilian municipalities through multicriteria analysis and linear programming

The municipal management in any country of the globe requires planning and allocation of resources evenly. In Brazil, the Law of Budgetary Guidelines (LDO) guides municipal managers toward that balance. This research develops a model that seeks to find the balance of the allocation of public resources in Brazilian municipalities, considering the LDO as a parameter. For this using statistical techniques and multicriteria analysis as a first step in order to define allocation strategies, based on the technical aspects arising from the municipal manager. In a second step, presented in linear programming based optimization where the objective function is derived from the preference of the results of the manager and his staff. The statistical representation is presented to support multicriteria development in the definition of replacement rates through time series. The multicriteria analysis was structured by defining the criteria, alternatives and the application of UTASTAR methods to calculate replacement rates. After these initial settings, an application of linear programming was developed to find the optimal allocation of enforcement resources of the municipal budget. Data from the budget of a municipality in southwestern Paraná were studied in the application of the model and analysis of results.CAPESA gestão municipal, em qualquer País, necessita de planejamento e alocação de recursos de maneira equilibrada. No Brasil, a Lei de Diretrizes Orçamentária (LDO) orienta os gestores municipais em direção a esse equilíbrio. Esta pesquisa desenvolve um modelo que procura encontrar o equilíbrio da alocação dos recursos públicos nos municípios brasileiros, considerando a LDO como parâmetro. Para isso se utiliza das técnicas estatísticas e da análise multicritério, numa primeira etapa, a fim de definir estratégias de alocação, baseando-se nos aspectos técnicos advindos do gestor municipal. Numa segunda etapa, apresentou a otimização baseada em programação linear, em que a função objetivo deriva dos resultados da preferência desse gestor e das restrições impostas pela legislação. A representação estatística é apresentada para dar suporte ao desenvolvimento multicritério na definição das taxas de substituição, através de séries temporais. A análise multicritério foi estruturada pela definição dos critérios, alternativas e pela aplicação dos métodos UTASTAR para calcular as taxas de substituição. Após essas definições iniciais, uma aplicação da programação linear foi desenvolvida para encontrar as alocações ótimas de aplicação de recursos do orçamento municipal. Dados do orçamento de um município do Sudoeste do Paraná foram estudados na aplicação do modelo proposto e análise de resultados

Reflexos da pandemia do Covid-19 nos custos de aquisição de insumos agrícolas: uma investigação empírica com o uso da metodologia Total Cost of Ownership

The Covid19 disease, resulting from contamination by the SARS-CoV-2 virus, impacted on the economy, especially in the agricultural sector, which has become more susceptible to these impacts through the rise in costs that are not easily perceived. This study aims to analyze the impact on input acquisition costs, caused by the Covid-19 pandemic, in small family farms, from the perspective of the Total Cost Ownership (TCO) methodology. The methodology used in this research was a case study in 12 family farms, located in the southern region of Brazil, with data collected from April 2017 to March 2020. Four inputs common to all properties were analyzed. The results showed that there was an increase of 39.47% in the acquisition costs of inputs and a weighted average increase of 34.7%, which had a negative impact on the monetary result of family properties. It was concluded that the properties were affected by the effects of the pandemic with regard to the purchase of inputs, mainly with an increase in acquisition costs, due to the shortage of essential supplies for the basic operations of small rural properties

Reflexos da pandemia do Covid-19 nos custos de aquisição de insumos agrícolas: uma investigação empírica com o uso da metodologia Total Cost of Ownership

The Covid19 disease, resulting from contamination by the SARS-CoV-2 virus, impacted on the economy, especially in the agricultural sector, which has become more susceptible to these impacts through the rise in costs that are not easily perceived. This study aims to analyze the impact on input acquisition costs, caused by the Covid-19 pandemic, in small family farms, from the perspective of the Total Cost Ownership (TCO) methodology. The methodology used in this research was a case study in 12 family farms, located in the southern region of Brazil, with data collected from April 2017 to March 2020. Four inputs common to all properties were analyzed. The results showed that there was an increase of 39.47% in the acquisition costs of inputs and a weighted average increase of 34.7%, which had a negative impact on the monetary result of family properties. It was concluded that the properties were affected by the effects of the pandemic with regard to the purchase of inputs, mainly with an increase in acquisition costs, due to the shortage of essential supplies for the basic operations of small rural properties