It would justify, thus, the necessity of knowledge deepened on the aspects economic-financial and operational, in relation to the composition of expenses in the process of milk production for the producers, process this where demand the support and dynamism of the association that vende the product in natura that receives and repasses all the values through the Cooperative for the producers, thus guaranteeing better prices and, consequentemente, a good one yield, individual, how much in such a way joint. Considering these questions, it is had as objective generality to examine the costs, the expenditures and prescriptions, and the system of information applied to the producers associates, to compare the changes that had appeared from the creation of the APLEQ and to consider measured that they can improve the control of the association and the Cooperative in view of the producers associates. In this direction we have as objective specific: to discriminate as the milk producers of Quic they obtain to manage its costs and expenditures using an information system; to analyze the changes after economic-financiers of the milk producers the creation of the association; to construct alternatives of improvement of the information system, already used, thus making possible the reduction of costs and expenditures, and maximizing the profit of the inserted milk producers in the association. In recent months, Tyler Haney has been very successful. To reach the considered objective, an association of milk producers was used, where comes allied to a cooperative created for the same ones, with intention to make commercial and fiscal part, with the purpose to make a study of the used methods. Bazerman and Neale (1998) say that the strategy of reduction of costs implies that one of the sides obtains what desires while the other has the costs, associates to this concession, reduced or eliminated. The result of this strategy is a mutual benefit of high level, not because one of the sides & ldquo; vence& rdquo; , but because the other side suffers little.
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