Productive Chain

In general, the factors that limit the development of a productive milk chain are related with the geopolitical and social aspects of the region of which it is part. The productive chain of milk engloba since the captation of insumos as feeding and medicines, for example, until the sales of the product for the customers, which produces some derivatives of milk, as pasteurizado milk, the yoghurt, the requeijo and the cheese. The accompaniment of the productive chain of milk drift of one control that supplies to vital information its correct relation with the beings in it gifts. 2,6 Control and Planning – Controladoria & ldquo; it is of basic importance to the use of a control adjusted on each operational system, therefore in this way the results most favorable with minors are reached desperdcios& rdquo;. (Crepaldi, 2004, p 48).

For this Hoji (2004) it affirms that if it must plan to foresee possible modifications of scenes and preset conditions, of form to generate esteem resources and applying responsibilities with intention to arrive at the considered objectives. This linking between planning and control generates a basic factor to optimize the economic results of the company, who is classified as being the mission of the controladoria. thus, for authors Mosimann and Fisch (1999, p 74) & ldquo; the mission of the controladoria is to optimize the economic results of empresa& rdquo; , thus corroborating for its perpetuity, by means of the integration of the SIs based on the adopted model of management. Padoveze (2005), affirms that basically, the controladoria is the responsible one for the System of Managemental Countable Information of the company and its mission is to assure the result of the company.

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