Combining total cost of ownership and multi-criteria decision analysis to improve cost management in family farming

Family farming is an important pillar of the global primary food sector and is characterized by a significant local and regional impact. The sustainability of these businesses depends greatly on the use of effective management practices in family farming and smallholder farmer’s activities. However, there is a lack of methodologies to support decision making in this sector related to the recognition of all aspects involved in the acquisition of inputs. Commonly, the existing approaches are focused on cost as the major criterion, which might impact on the agribusiness sustainability in the short or long term. Furthermore, traditional cost-focused approaches should be complemented with multi-criteria aspects within comprehensive and practical methodologies. This paper presents a Cost Management Model (CMM) integrating the concepts of Total Cost of Ownership (TCO) and Multiple Criteria Decision Analysis (MCDA), which includes both monetary and non-monetary attributes. The use of TCO was mostly focused on industrial applications and studies on costs in agribusiness are still scarce and incomplete. The model was applied to a set of agribusiness families in Southern Brazil to support the supplier selection process of the three main inputs (i.e., fertilizer, fungicide, and soybeans). A significant cost reduction of approximately 13% for fertilizers, 7% for fungicides, and 3% for soybeans can be achieved. The CMM can be applied by smallholder farmers in any region of the world, and its flexibility allows changes in weights and criteria at any time by the decision maker. Buyers are more prepared to select the best supplier for each input and the later can recognize how they are more or less competitive when all costs and relevant criteria are taken into consideration. It can be also applied from an industry-level perspective to highlight the industry’s cost structure and value chain, supporting more focused and effective public policies namely the design of subsidies that mitigate relevant context costs and the investment in infrastructures. Both, subsidies and public investment, are of major importance in rural areas of developing countries.This study was financed in part by the Coordenação de Aperfeiçoamento de Pessoal de Nível Superior—Brasil (CAPES)—Finance Code 001

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

Previsões estatísticas com base em séries temporais da cultura da laranja para o Brasil / Statistical forecasts based on orange crop time series for Brazil

O Brasil é um dos maiores produtores de laranja do mundo, seu cultivo tem importância econômica no mercado de importação e exportação uma vez que necessita de um clima específico para produção em abundância. Nesse contexto, a pesquisa teve como objetivo realizar previsões do cenário agrícola da laranja no o Brasil, utilizando métodos estatísticos. Inicialmente, elaborou-se um panorama da citricultura no Brasil, com base na análise de componentes principais e agrupamento, realizado com o software Tanagra, com isso, observou-se que o estado de São Paulo tem a maior produção. A primeira componente foi capaz de explicar 70,02 % da variabilidade dos, a segunda componente explicou 20,43 % da variabilidade dos dados. Para as previsões, utilizou-se com software NNQ-estatística, em que realizou-se uma análise descritiva dos dados e por fim a previsão da área plantada, área colhida, da produção e do rendimento da laranja para o ano de 2019 possibilitando confrontar o resultado. Os modelos o método escolhido pelo software para área plantada e para o rendimento foi o MNM. Para área colhida e produção o método escolhido foi o MNA. As previsões encontradas para todas as variáveis foram satisfatórias, pois estavam dentro dos limites superiores e inferiores da previsão

ANÁLISE COMPARATIVA DOS RESULTADOS ECONÔMICOS E FINANCEIROS DAS ATIVIDADES DE PRODUÇÃO DE SOJA E LEITEIRA EM UMA PROPRIEDADE RURAL FAMILIAR

As ferramentas de gestão são necessárias nas empresas rurais como mecanismo de planejamento da produção, auxiliando na operacionalização da gestão e aperfeiçoando as atividades para o acompanhamento da evolução do mercado e, ainda, facilitando a tomada de decisões frente a novos investimentos. O objetivo do presente estudo é comparar os resultados econômicos e financeiros das atividades leiteiras e de produção de soja em uma propriedade familiar rural no município de São Bernardino, SC. No aspecto metodológico, quanto aos objetivos, a pesquisa se classifica como exploratória, pois serão explorados dados e identificados valores; quanto à natureza, trata-se de estudo de caso e quanto à abordagem ao problema, a pesquisa é qualitativa. Os resultados evidenciam que a atividade leiteira apresentou um resultado de 31,91% sobre a receita utilizando a análise econômica, na análise financeira apresentou 51,73%, quanto à produção de soja possuem um resultado econômico de 16,54% sobre a receita, na análise financeira o percentual é de 42,12%, porém, quando analisados de forma comparativa, a atividade leiteira apresentou melhores resultados do que a produção de soja, sendo, portanto, mais rentável. Conclui-se assim, que o levantamento dos custos e resultados das atividades através de uma gestão adequada, é importante para que o proprietário possa tomar as decisões corretas e analisar se as atividades que estão sendo desenvolvidas em sua propriedade são viáveis e trazem lucratividade

A multi-criteria approach for the selection of wastewater treatment systems

The inefficiency of Wastewater Treatment Systems (WTS) might be a source of hydrological and environmental pollution, and it also causes problems to public health. The advances of technology have contributed to the development of a diversity of new WTS, but it generates a gap for decision-making regards to the correct use of these treatment systems, with a high number of available alternatives, not easily measurable and often presenting conflicting criteria. In this context, this work presents a literature review aiming to identify relevant economic, social, technical and environmental criteria, which can be used in the selection of WTS. Thus, 48 criteria were identified, as well and their importance was ranked according to a group of academics. Furthermore, an illustrative application was conducted considering 20 available WTS and 12 criteria. The ELECTRE 11 method was used to rank and allocate the most suitable WTS. This research contributes with a multi-criteria model for the evaluation of WTS and to show its relevance in a real world situation

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

Using multi-criteria analysis for smart city assessment

Urban centers have been under a new concept of city. Smart Cities are, in a nutshell, organized communities that feature high communication technology and conscious investments in sustainability, providing dynamic and safe environments. This paper presents a methodology to assess and rank Smart Cities based on a multi-criteria decision-making process. Methodologies that do not consider a pondered approach and filter for specific goals are commonly found in the literature, once there is a great number of criteria involved in these analyses. This work proposes filtering the criteria, considering each specific evaluation and its objectives. Our methodology is based on a multi-criteria analysis and uses AHP (Analytic Hierarchy Process) to support the process of weights definition and MACBAC (Multi-Attributive Border Approximation Area Comparison) in an application with compensatory characteristics. Through this study, it is possible to conduct the assessment of Smart Cities according to its multiple contexts, viz. its location, decision-makers and the objectives of the analysis. All in all, this research presents novelty related to the organization of the evaluation in accord to the expected resolution and a pondered approach with reduced number of criteria, making the analysis very straightforward.publicad

Development of a specialized monitoring system integrating it into the management processes of a public water supply company to reduce product losses

This paper has the objective of describing the research, the development and the implementation of a Specialized Monitoring System (SME) integrated to administrative processes, which aims to maintain the water quality and its supply in segments of public basic sanitation systems. Based on levels of product losses, demonstrates the importance of the SME implementation to analyze and prescribe intervention actions in mantenance and orient decisions. It emphasizes the creation of a Specialized Maintenance Management System (GEM), derived from the automated integration between maintenance and the other company departments, such as: the production department, the engineering department and the administrative department. The adopted method is demonstrated in the process studies about Automation and Maintenance Manangement in a basic sanitation company of a city with 300 thousand inhabitants. This method is also demonstrated in the making and the implementation of the SME in this company during 2005/2006. The results obtained in the reduction of water loss, the support in the decision making process and the improving of maintenance management are evident. As conclusion, the paper indicates the SME as an opportunity for improving the control and the management of the maintenance department through its specialized system which integrates and analyses information, reduces the time used in the decision making process as well as prescribes a well-based and consistent way of intervention.Este trabalho tem por objetivo descrever a pesquisa, o desenvolvimento e a implantação de um Sistema de Monitoramento Especializado (SME) integrando-o aos processos de gestão, visando manter a qualidade e o fornecimento em sistemas públicos de abastecimento de água no segmento de saneamento básico. Apoiado nos índices de desperdício de produtos demonstra a importância da implantação do SME para analisar e prescrever ações de intervenção de manutenção e embasar as decisões. Ressalta o surgimento de um Gerenciamento Especializado de Manutenção (GEM), decorrente da integração automatizada entre a manutenção e os demais setores das empresas, tais como: o setor de produção, de engenharia e de gestão. A metodologia adotada é demonstrada no estudo dos processos de Automação e Gestão de Manutenção existentes em uma empresa de saneamento básico de uma cidade com 300 mil habitantes e na elaboração e implantação do SME entre os anos 2005 e 2006, nesta empresa. Os resultados obtidos na redução de perdas de água, no apoio às decisões e no gerenciamento da manutenção, se mostram evidentes. Como conclusão, o trabalho aponta o SME como uma oportunidade de melhoria no controle e no gerenciamento da área de manutenção, através do seu sistema especialista que integra, analisa as informações e agiliza as decisões e prescrições de intervenção de forma fundamentada e consistente

Efficiency Analysis of Oil Refineries Using DEA Window Analysis, Cluster Analysis, and Malmquist Productivity Index

Oil and gas refineries play a key role in the economies of countries by providing energy to various industrial sectors. A lack of an integrated efficiency analysis procedure, in many industries, could significantly impact the planning of sustainable industrial structures and operations. It also can influence company performance and competitiveness, and, eventually, negatively compromise the fuel supply process. All these problems taken together might negatively impact the environment and sustainable practices. Studies of efficiency in the oil industry can help to reduce its environmental and social impact and to achieve long-term green transition goals. In this work, the data envelopment analysis (DEA) method was used to present improvement goals for production units, based on efficiency indexes. Furthermore, the DEA window analysis model, integrated with the Malmquist index and cluster analysis, was used to evaluate efficiency and the factors that explain the differences between refineries in a number of timeframes. A numerical analysis was carried out with data collected from 12 Brazilian oil refineries between 2012 and 2020, using DEA window analysis, cluster analysis, and the Malmquist index