Definição do mix de produção ótimo para uma empresa do setor delaticínio utilizando programação linear inteira

Abstract

In a scenario of high competitiveness and uncertainty, such as that experienced by modern companies, it is of fundamental importance for managers to adopt more assertive strategies. Since poorly formulated strategies could jeopardize the survival of companies. Therefore, it is of fundamental importance to understand the behavior of business costs, since this element is directly attributed to the price of products or services sold to customers. Once this appropriation is made, it is possible to measure the value of the unit contribution margin and define the optimal production mix using integer linear programming. The objective of this study is to build an integer linear programming model capable of determining the production mix that maximizes the profits of a dairy company. To achieve this objective, the variable costing method was used jointly to allocate costs to products and the simplex algorithm in the modeling solution. The nature of the research is classified as applied, the objective of the research is classified as explanatory, the approach selected was quantitative and the procedure adopted was action research. The results obtained included unit costs and unit contribution margin, where it was possible to identify which products were most profitable for the organization. Furthermore, the amount for the accounting break even point was also obtained, resulting in R$43,623.11. After solving the model, it was possible to verify that the Mix defined by Solver in the Excel software met the accounting break even point in addition to increasing the total contribution margin by 2.07%