e-infrastructure Roadmap for Open Science in Agriculture

A bibliometric study

The e-ROSA project seeks to build a shared vision of a future sustainable e-infrastructure for research and education in agriculture in order to promote Open Science in this field and as such contribute to addressing related societal challenges. In order to achieve this goal, e-ROSA’s first objective is to bring together the relevant scientific communities and stakeholders and engage them in the process of coelaboration of an ambitious, practical roadmap that provides the basis for the design and implementation of such an e-infrastructure in the years to come.

This website highlights the results of a bibliometric analysis conducted at a global scale in order to identify key scientists and associated research performing organisations (e.g. public research institutes, universities, Research & Development departments of private companies) that work in the field of agricultural data sources and services. If you have any comment or feedback on the bibliometric study, please use the online form.

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Strategic cost management: a managerial approach using CVP analysis on milk production of finance UNASP EC


The study demonstrates the use of the tool CVL Analysis - Cost / Volume / Profit on strategic cost management in the production process of milk on the farm of Adventist University of Sao Paulo, campus Engineer Coelho, SP (UNASP - EC). To develop the study analyzed various aspects related to milk production, such as : expenses for labor, overhead, supplies, livestock, medicines, among others. Through this research sought to answer the following question problem: How does the analysis CVL - Cost / Volume / Profit can provide a systemic view of the decision-making process of milk production on the farm UNASP - CE? In this direction, the main objective was to develop a CVL Analysis - Cost / Volume / Profit milk production of Finance UNASP - EC, that enabled a systemic process for managers in decisorial in order to identify information management tool that can provide. For this purpose, were set the following specific objectives : to review the literature on related concepts, describe the context of the company object of research, and present the steps to implement the Analysis CVL in the company object of research. Regarding the methodology, we used the type of descriptive research, in the form of a case study with a qualitative approach. The study lasted six months, a period in which they were collected fortnightly weighing milk, being such tabulated data in spreadsheets. Costs and overhead related to the research were obtained through trial balance provided by the institution's accounts researched. After analyzing the data collected, it was found that the profitability of milk production adds to the institution, and the produced volume covers the costs and expenses for the period. Thus, the study provided several useful information to managers and knowledge of strategic management tool costs - Analysis CVL Cost / Volume / Profit, as well as the outcome measure of the period of managerial way.

  • BR
  • Pontificia_Univ_Catolica_Sao_Paulo (BR)
Data keywords
  • knowledge
  • information management
Agriculture keywords
  • livestock
  • farm
Data topic
  • information systems
  • decision support
  • semantics
Document type

Inappropriate format for Document type, expected simple value but got array, please use list format

Institutions 10 co-publis
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    e-ROSA - e-infrastructure Roadmap for Open Science in Agriculture has received funding from the European Union’s Horizon 2020 research and innovation programme under grant agreement No 730988.
    Disclaimer: The sole responsibility of the material published in this website lies with the authors. The European Union is not responsible for any use that may be made of the information contained therein.