Análise de perigos e pontos críticos de controle: um estudo de caso em uma propriedade leiteira do Município de Sertão, Rio Grande do Sul, Brasil

Muniz

et al. 2022

RSD

The objective was to apply direct costing (DC) methodology to calculate dairy farms costs located in the semiarid region of Sergipe, Brazil. Productive and financial data were used from 30 dairy farms, in which milk market is the farms primary activity. Costs were segregated as fixed and variable, as profitability index, contribution margin (CM) and net income (NI). Profit before interest, taxes, depreciation and amortization (EBITDA) was adopted as financial index. In rural farms analyzed, CM was negative equivalent to R$ - 0.06 per liter of milk, due to the high production cost setting the sold goods cost (COGS), exceeding the net income by 4.49 percentage points, equivalent to R$ 1.31 per liter of milk, contributing to the result of R$ -0.20 (twenty cents) per liter of milk, equivalent to -16.8% of the raw milk price. The direct costing methodology has applicability to calculate costs in dairy farming, as it provides full data and information from the economic-financial point of view, well segregated.

Section: Methodsmentioning

confidence: 99%

Direct cost method applied to calculate milk production costs

Muniz

et al. 2022

RSD

“…Várias ferramentas de gestão da qualidade foram criadas para atender quesitos de idoneidade, alimento seguro, melhoria de processos, redução de desperdícios e retrabalhos, e respaldar as exigências de comercialização nacional e internacional. Dentre as ferramentas e procedimentos disponíveis para obtenção de resultados, pode-se citar o ciclo PDCA, sistema 5S, Seis Sigma, entre outros (Gobis & Campanatti, 2012), as BPF -Boas Práticas de Fabricação (Santos et al, 2020), o PPHO -Procedimento Padrão de Higiene Operacional (Klaic, Manjabosco, Hubner & Klaic, 2019), o Sistema APPCC -Análise de Perigos e Pontos Críticos de Controle (Rosseto, Batistella & Veiga, 2020) e o gerenciamento da qualidade através das séries ISO (Pedriali, Azevedo, Arima & Neves, 2020), como por exemplo a normas ISO 9000 e a ISO 22000.…”

Section: Introductionunclassified

Avaliação da Gestão da Qualidade e suas ferramentas: aplicabilidade em indústria de alimentos de origem animal

Artilha-Mesquita

Stafussa

Paraíso

et al. 2021

RSD

Esta pesquisa tem como objetivo avaliar a gestão da qualidade e suas ferramentas de forma a compreender sua aplicabilidade em indústrias alimentícias de origem animal. A metodologia utilizada para o desenvolvimento deste trabalho foi fundamentada na abordagem qualitativa com levantamento bibliográfico em bases de dados do Ministério da Agricultura, Pecuária e Abastecimento, Scielo, Pubmed e Google Scholar por meio de concordância entre termos. Dentre as ferramentas disponíveis para as indústrias alimentícias de origem animal, os programas de autocontrole estabelecidos pela Circular n. 175, de 16 de maio de 2005 e a Norma Interna n. 01, de 08 de março de 2017, ambas do Ministério da Agricultura Pecuária e Abastecimento (MAPA), são procedimentos que atendem as condições de inocuidade e segurança alimentar exigidas pelas legislações, pois se baseiam em sistemáticas inspeções contínuas de todos os fatores que podem interferir de alguma forma na qualidade dos produtos expostos ao consumo da população. Dessa forma, a aplicação e compreensão da gestão da qualidade e de ferramentas como os programas de autocontrole alinham-se com os resultados apresentados, visto que os programas de autocontrole asseguram a condição de segurança alimentar por meio de sua implantação que é definida e controlada pelo sistema de gestão da qualidade, que garante que os elementos inspecionados serão identificados e controlados no processo, com isso, soma-se sua utilização refletida beneficamente, já que converge com as legislações preconizadas, traz validação, segurança e qualidade do produto, e consequentemente, atinge credibilidade ao competir com mercados externos e respaldo com o consumidor final.

“…Food Safety Management System (FSMS) is a risk based method of controlling operational food safety hazards in businesses and the implementation of a Hazard Analysis and Critical Control Points (HACCP)-based FSMS is internationally seen as the most effective business intervention to protect the public from food borne disease (Abu Dhabi Food Control Authority [ADFCA], 2012). HACCP is a management tool that allows the prevention of physical, chemical, and biological hazards and consists of conducting a survey of hazards at each stage of production and listing control measures for each identified hazard, eliminating hazards or reducing them to an acceptable level (Rosseto, Batistella & Veiga, 2020). This kind of system is not yet a legal requirement in Brazil for food service, but some Brazilian establishments of this segment are becoming pioneers implementing a FSMS with additional controls not mandatory, such as those based on HACCP system.…”

Section: Introductionmentioning

confidence: 99%

Perceptions on voluntary adoption and certification of food safety management system HACCP: a case study of A&B staff in a five-star hotel in BrazilPerceptions on voluntary adoption and certification of food safety management system HACCP: a case study of A&B staff in a five-star hotel in Brazil

Santos¹,

Alves

2021

RSD

This study uses the in-depth case study method to evaluate the perceptions of managers and handlers of the Food and Beverage (A&B) sector of a five-star hotel that has as a differential the certification by a Food Safety Management System (FSMS), based on Hazard Analysis and Critical Control Points (HACCP), for some of the products of its breakfast buffet. The data were collected through semi-structured interviews with 6 managers from the A&B sector and a survey with their teams of food handlers (N = 105), being later analyzed by Content Analysis, supported by Atlas.tiÔ v.5.5 and descriptive statistics supported by SPSSÔ v. 14.0, respectively. The questionnaire used was previously tested, through consultation with experts and pre-test with a group of 20 food handlers from another hotel in the same hotel chain and with similar characteristics. The results obtained show considerable contrast in the socioeconomic classes and education of the employees of both groups, which may influence their overall perceptions of food safety. And, although both groups agree that an FSMS based on a voluntary and certified HACCP system can represent a competitive advantage for the hotel, most food handlers do not seem to perceive certified products differently in practice. Finally, the study points out the need to better communicate food safety certification in hotels in order to make it tangible, transferring added value to the business.