USE OF THE POC® DECISION SUPPORT SYSTEM FOR THE ANALYSIS OF ECONOMIC DECISION-MAKING IN A NATURAL PRODUCTS COMPANY

Abstract

: The natural products sector, which concentrates a large part of its production in small and micro-enterprises, with a rustic or even artisanal production system, is also susceptible to market weather and consequently, it is of fundamental importance the knowledge and use of costing methods And tools that assist in decision making. This case study aims to demonstrate the operation of the POC® system in four specific products of a natural products company located in the city of Mossoró / RN. In the definition of the products, the ones that had the greatest demands were chosen, they are: Lambedor, Sesame Fubá, Corn Fubá and Sunflower Oil. The product that presented the highest real contribution margin was sunflower oil with 73.25%. The ABC curve of material costs made it possible to identify that Hortelã represented 27,628 of the total cost of materials for the period. The construction of the ABC product billing curve made it possible to identify that Lambedor represented 39.303% of the total turnover for the period. It is convenient that this work, as well as the tool used, can be used continuously by the company in all its portfolio, in an unrestricted way.