Costs management of raw materials in the fisch industries of Brazil and Spain

Abstract

The objective of this study is to make a comparative analysis of the management of raw material costs in the fish industries of Brazil and Spain, in the face of the growing scarcity of fish in the world. The research methodology is descriptive, of a survey type with a predominantly qualitative approach. The research population comprises the fish industries of Brazil and Spain. The sample was a non-probabilistic intentional type, made up of the three major fish companies in Brazil, as listed in the Gazeta Mercantil; and the two major equivalents in Spain, as listed in the Associação Nacional dos Fabricantes de Conserva de Pescado e Marisco. It was concluded that the management systems for raw material costs in fish industries in Brazil and in Spain have similarities in some aspects and differences in others.