ANALYSIS OF THE COEFFICIENTS OF TECHNICAL AND ECONOMICAL ACTING THAT CHARACTERIZE THE BENCHMARK UNITS PRODUCING IN THE DAIRYING IN RS

Authors

  • Edna Menegaz
  • Antônio Domingos Padula
  • Ernesto Enio Budke Krug
  • Omar Inácio Benedetti Santos
  • Régis Rathmann

Keywords:

Benchmarking system. Productive sector. Dairy activity.

Abstract

To aid the productive sector becoming professional in the dairy activity, Avipal Alimentos S.A. implemented the Benchmarking System, which served as strategy to improve the technical and economical acting of the Units Producing of the State of Rio Grande do Sul. Like this, the present work has as objective evaluates the evolution of the coefficients of technical and economical acting of the benchmark producing units that participated in the three periods of analysis of the benchmarking system. For so much, a study of descriptive and exploratory character was accomplished, which made possible to evaluate the pertinence and the effects of that technique on the dairy activity primary section. After that evaluation, it was concluded that the benchmarking technique has been exercising a fundamental paper for the to make decision process and administration of the producing units. That technique has been aiding the benchmark producers to measure the degree of efficiency of the dairy activity, as well as to detect the weak points of the productive system. Besides, the popularization of the information obtained through the identification of the benchmark producing units, it can aid the others involved with the productive chain of the milk address their competences for the invigoration of the activities carried out by the productive sector.

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How to Cite

MENEGAZ, E.; PADULA, A. D.; KRUG, E. E. B.; SANTOS, O. I. B.; RATHMANN, R. ANALYSIS OF THE COEFFICIENTS OF TECHNICAL AND ECONOMICAL ACTING THAT CHARACTERIZE THE BENCHMARK UNITS PRODUCING IN THE DAIRYING IN RS. ConTexto - Contabilidade em Texto, Porto Alegre, v. 6, n. 9, 2009. Disponível em: https://seer.ufrgs.br/index.php/ConTexto/article/view/11253. Acesso em: 25 jun. 2025.