Pianificazione e controllo nelle aziende agro-alimentari: il caseificio cooperativo

Pianificazione e controllo nelle aziende agro-alimentari: il caseificio cooperativo (di Giovanni Ferri, Mattia Iotti) - ABSTRACT: The article explains the possible application at the agro-food companies of the business administration and cost controls managing models. In fact, the little agro-food companies have to improve this managing methods in order to stay on the market, face off with the most important agro-food companies. The paper shows that it?s a real need to split the companies in different areas, related with the single business unit, in order to achieve differential income and financial statements. In particular, cash flow and working capital statements are essential to control the financial and economic production period. Moreover, it?s important to improve a producer common action on the market, but also a common action in buying technical goods. Moreover, the companies manager have planned a direct market access to achieve higher income and profit margin. In this way, it will be possible to have a different market scenario, in which little agro-food companies could stay in front to big ones, selling directly tipical products. At the end, it?s possible to find that long time strategy methods, based on cost planning systems, are an idea based on business control, also useful in managing little agro-food companies.