The innovations of the means of production offer greater agility, standard and quality to the processes and are in constant development. These transformations impact the poultry activity, among other sectors, considering that new equipment and techniques are created with the purpose of improving the production process. In addition to this factor, cost accounting can support decision making in these enterprises, as it provides information related to the productive processes and the generation of profits. Thus, the study aims to analyze the effects of automation technology on the results of two integrated aviaries to a poultry company. The research is characterized as descriptive, with a qualitative approach. A case study was carried out to collect and analyze the data received from the owners, through interviews and documentary research, based on the year 2016. The contribution margin of the two aviaries is similar, since they only have FUNRURAL as a variable expense. However, the manual aviary shows lower results due to lower production and sales price paid by the integrating company. The results indicate that, even with the high initial investment of the automated aviary, the profits obtained are significantly higher than those achieved by the manual aviary. It is inferred that the innovation of the equipment used in the production in the automated aviary has brought to the birds comfort, increased production and quality of hatching eggs. It is concluded that the investment in technological innovation in this type of activity contributes to the improvement of egg quality and, consequently, brings better economic results.
|Number of pages||20|
|Journal||Custos e Agronegocio|
|Publication status||Published - 1 Apr 2018|
- Cost/volume/profit analysis
- Costs management
- Integrated aviaries