Uma contribuição à formulação de um modelo de apuração de resultados para empresas de carcinicultura sob a ótica do GECON

Abstract

This article intends to present a model of appraisal of results for the carcinicultura companies (shrimp creation in captivity), capable to supply opportune information that may contribute to the process of management of such organizations. A descriptive research was conducted in two great companies of the carcinicultura sector in the state of Ceará. The goal was to know their production processes, as well as to collect specific information on the economic reality of this activity. The model proposed is based on the concepts of Economic Management idealized and developed by Professor Armando Catelli, from the end of 1970’s on. This model will be presented through hypothetical situations formulated on the basis of the productive process observed in the companies visited. Then, the results will be appraised as a means to supply managers with feedback information about the decisions implemented, identifying, this way, the activities that add and the ones that do not add value to the company.