Strategic cost management: a managerial approach using CVP analysis on milk production of finance UNASP EC

The study demonstrates the use of the tool CVL Analysis - Cost / Volume / Profit on strategic cost management in the production process of milk on the farm of Adventist University of Sao Paulo , campus Engineer Coelho , SP ( UNASP -EC) . To develop the study analyzed various aspects related to milk production , such as : expenses for labor , overhead , supplies, livestock , medicines , among others . Through this research sought to answer the following question problem: How does the analysis CVL - Cost / Volume / Profit can provide a systemic view of the decision-making process of milk production on the farm UNASP - CE? In this direction , the main objective was to develop a CVL Analysis - Cost / Volume / Profit milk production of Finance UNASP -EC, that enabled a systemic process for managers in decisorial in order to identify information management tool that can provide . For this purpose , were set the following specific objectives : to review the literature on related concepts , describe the context of the company object of research , and present the steps to implement the Analysis CVL in the company object of research . Regarding the methodology , we used the type of descriptive research , in the form of a case study with a qualitative approach . The study lasted six months , a period in which they were collected fortnightly weighing milk , being such tabulated data in spreadsheets . Costs and overhead related to the research were obtained through trial balance provided by the institution's accounts researched . After analyzing the data collected , it was found that the profitability of milk production adds to the institution , and the produced volume covers the costs and expenses for the period . Thus, the study provided several useful information to managers and knowledge of strategic management tool costs - Analysis CVL Cost / Volume / Profit , as well as the outcome measure of the period of managerial way .