<b>The process of cost management and result planning using grouping statistical analysis techniques</b> - DOI: 10.4025/actascitechnol.v31i2.845

Abstract

This research aims to study the process of cost formation and the results of commercial agricultural activity by using the instruments provided by multivariate statistical analysis, dendrometric graphics and thematic mapping. The study was developed in an agricultural property located in the district of Cascavel, with a 434 ha cultivated area and divided into eight fields with varied dimensions. Two groups of variables were analyzed - one about costs and the other about the production results. According to the analysis, similarity levels were established both for the cost variables of cost and for the result variables. The multivariate cluster analysis is of great value, as it provides the conditions to directly analyze variables with different results as well as varied indexes without the need for extensive transformations and difficult assimilations. According to the results, it was concluded that cost management does not have any pattern parameters as in industry, as there is a different cost for each rural production unit, which should be managed in order to provide better results for its proprietary.