A formulação de um modelo de apuração de resultado para as empresas de carcinicultura: uma abordagem da gestão econômica

Abstract

This work aims at presenting a model to verify results for the Shrimp breeding Companies, capable of providing relevant information that may contribute to their management process. For this study development, a field research was carried on under a qualitative approach and participant observation as a methodological tool, as well as the application of a questionnaire at the big Shrimp Breeding Companies in Ceará, members of the Brazilian Association of Shrimp Breeders which search know-how on the productive process of this activity, its main transactions and responsible areas. The research begins with the characterization of the Shrimp Breeding Companies, contextualizing their importance in the national economic setting. The next step aims at presenting the main concepts of management models developed by the FIPECAFI (Accounting, Actuarial and Financial Research Institute Foundation of the São Paulo University - Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras da Universidade de São Paulo), the GECON (Economic Management - Gestão Econômica), which has theoretically founded the model proposed by the Shrimp Breeding Companies. The findings show a conclusive and centralized process used by these Companies. In addition to this, the models of verifying the results adopted do not generate information about the transaction results of each responsible area, it only presents the Company’s financial results which may be measured during sales. The proposed model is compared to the traditional model used by the researched Companies with the aim of showing that there are significant differences regarding the generated information, and that the traditional model does not reflect the Companies’ economic results, which may lead to taking decisions that may not contribute to the optimization of the results.