ANALYSIS OF MANAGEMENT AND CONTROL IN SWINE FEED PRODUCTION AT A MILL LOCATED IN THE SOUTH-CENTRAL REGION OF PARANÁ

Abstract

This study addresses the importance of management accounting and benchmarking in the management of a swine feed mill located in the South-Central region of Paraná, an industry of considerable importance to Brazilian agribusiness. Its primary objective is to identify and analyze the accounting techniques used to control the mill and its production, thereby promoting operational efficiency and effective inventory control. Using a descriptive methodology, the study involved a literature review and field data collection through interviews and direct observation. The results indicate that management accounting supports strategic planning and inventory control, while benchmarking enables the assessment and introduction of process improvements. The study identified deficiencies in input traceability and control processes that affect efficiency and costs, and recommended automation measures to streamline the production flow. Implementing these accounting practices has the potential to reduce resource waste, thereby increasing the mill’s competitiveness. The study concludes that management focused on the early identification of problems, based on management accounting and benchmarking, is indispensable for continuous improvement in the swine feed production industry.