Investigation of joint costs management practices of dairy industry: a contingency approach

Abstract

The research has investigated the adoption of administration practices in the set of costs in dairy product industries in the Southwest Region in Parana State, as well as, the contingency factors which has influenced the system in the management control at these companies. The explore research was developed through a study on data in quantitative approach in forty- three dairies. From these, just twenty-three produce milk and the other twenty cheese and its derivatives. According to the study these companies are concerned on how to check their costs on production. However, just the dairies which produce cheese and its derivatives are managing costs based on data in a planning and control process. The way used to determine the costs is based on the method of market value. These organizations stand out by the development of control systems of computerized costs where the aims are related to right identification of the costs and the prices for sale, as well. The main outside elements which have affected the organizations are the market needs and the goods availability. In relation to the model  of the manage control in these organizations, it was  checked that these are different from the others in the strategies structure, complexity in the production process, level of computerization and the aims of the use. It was concluded that the administration practices in those researched dairies are influenced by contingency factors.