PRODUCTION EFFICIENCY AND ANALYSIS OF FINANCIAL AND ECONOMIC PLANTS OF CANE SUGAR THE STATE OF SÃO PAULO

Authors

  • Antônio Carlos Brunozi Júnior UFV - Campus de Rio Paranaíba
  • Luiz Antônio Abrantes UFV
  • Adriano Provezano Gomes UFV
  • Rosiane Maria Lima Gonçalves UFV - Campus de Rio Paranaíba

Abstract

The activity of production and processing of cane sugar has become strategic in the national economy, with major generator of income and jobs. This segment is the Sao Paulo state more representative, however, this activity has expanded nationwide, generating competitive mills from São Paulo, demanding better management of their activities. In this scenario, to avoid losing market share or even to ensure their survival, these plants have to constantly look for ways to improve their productive performance. Based on these aspects, the objective of this study was to determine the degree of technical efficiency and production plants improvers cane sugar in the State of Sao Paulo, analyzing its concomitant economic and financial performance. We analyzed 17 plants and was used to measure the data envelopment analysis (DEA) in a model composed of three inputs (inventories, property and wages) and a product (gross). The results showed that, in short, of all plants analyzed, the efficient (4), present two problems of scale, the inefficient, four have problems of scale, operating below the optimal scale of production and seven are technically inefficient, wasting productive inputs.

 

Keywords: Plants cane sugar. Efficiency Analysis. Performance.

 

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Author Biographies

Antônio Carlos Brunozi Júnior, UFV - Campus de Rio Paranaíba

Graduado em Ciências Contábeis e Mestre em Administração Pública pela Universidade Federal de Viçosa. Atualmente é professor assistente na Universidade Federal de Viçosa - Campus Rio Paranaíba, lecionando na área de Contabilidade e Finanças.

Luiz Antônio Abrantes, UFV

Doutor em Administração – Universidade Federal de Lavras. Docente da Universidade Federal de Viçosa, Departamento de Administração e Contabilidade.

Adriano Provezano Gomes, UFV

Doutor em Economia Aplicada – Universidade Federal de Viçosa. Docente da Universidade Federal de Viçosa, Departamento de Economia.

Rosiane Maria Lima Gonçalves, UFV - Campus de Rio Paranaíba

Doutora em Economia Aplicada – Universidade Federal de Viçosa. Docente da Universidade Federal de Viçosa – Campus de Rio Paranaíba, Instituto de Ciências Humanas e Sociais (ICHS).

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Published

18-10-2012

How to Cite

JÚNIOR, A. C. B.; ABRANTES, L. A.; GOMES, A. P.; LIMA GONÇALVES, R. M. PRODUCTION EFFICIENCY AND ANALYSIS OF FINANCIAL AND ECONOMIC PLANTS OF CANE SUGAR THE STATE OF SÃO PAULO. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 4, n. 2, p. 74–92, 2012. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/2140. Acesso em: 21 nov. 2024.

Issue

Vol. 4 No. 2 (2012): Jul./Dez.

Section

ARTICLES

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