Avaliação econômica e administrativa da produção de queijo no estado do Ceará: um estudo de caso

Abstract

There aims to analyse the administrative process of the familiar enterprise, in which it refers to the projection, execution and control, and the economical viability of the production of cheese in the Vista Alegre farm located in the rural sector of the State of the Ceará. The data of primary nature were collected by interview and straight inquiry, through questionnaire, near the producer of cheese. For aims of analysis there were used the measures of economical result that indicate the relations between the forms of administration and the amount of the employed resources, which results help in the future projection of the enterprise. This type of evaluation presents great importance, since it allows to analyse the economical aspects of the enterprise and to value the efficiency of the administrator and of the productive system. It allows the analysis of the results to end what the total cost of production shows compatibly to make the viable activity economically. The brutish edge is positive, indicating that the producer can continue in the activity in short term. Besides, it is ended that the brutish income presents itself superior to the operational total cost, characterizing the existence of operational positive profit, which it allows to a producer to maintain in the activity in the long term.