Sugarcane must be harvested at the time of maturity, known as the Period of Industrial Utilization (PIU). The PIU analysis is expensive and is performed in a laboratory by measuring an index defined as Total Recoverable Sugar (TRS). The fact is that harvesting is the most expensive stage in sugarcane production and decision-making in this segment depends on TRS level estimates. However, forecasting models aimed at replacing laboratory analyses do not meet the reality regarding the estimation of the TRS index. There is a great demand for tools capable of estimating the index and/or the factors that affect TRS. In this context, this article presents a case study whose objective is to apply statistical models to estimate the TRS index in the sugarcane production of a mill in the interior of São Paulo, Brazil. Variance Analysis (ANOVA) with one classification and Multiple Linear Regression (MLR) models are applied by using Minitab®. These models are based on covariates related to the TRS index to estimate the productivity of 48,151 plots from the 2016/2017 to the 2022/2023 harvests. It is shown that the adjusted models identify the most important covariates (5% significance level) that affect productivity and the TRS index. The accuracy is satisfactory for all covariates of the adjusted MLR model and for the coefficients that measure the proportion of data variability for productivity (76%) and the TRS index (55%). This article brings important contributions to the sugar and ethanol industries worldwide and in Brazil.

Micro and Small Enterprises are a critical catalyst for socio-economic development in Brazil. However, financial and technical limitations frequently hinder the access and implementation of management tools by Micro and Small Enterprises. This study addresses this challenge through a case study that applies the Throughput Accounting to determine the most profitable production mix for the small enterprise Bianfer Indústria Metalúrgica. The company manufactures and commercializes parts and components for agricultural machinery and equipment in Brazil. Production mix decisions are currently based on the owners’ experience, sales history, and Absorption Costing. This approach, however, generates additional costs and inventory thereby compromising the profitability of Bianfer Indústria Metalúrgica. The pursuit of enhanced profitability led to the formulation of three hypothetical scenarios to compare the production mix proposed by Absorption Costing and Throughput Accounting concerning the Return on Assets (ROA). Mathematical modeling and scenario simulations were conducted using the Microsoft Office Excel 365. The results indicate that Throughput Accounting is readily adaptable, solves the problem more quickly, and provides superior financial gains (ROA from 1.36% to 2.71%). This study addresses an important practical gap that can guide students, professionals, and researchers in the application of Throughput Accounting. The main contribution of this study is empirical evidence that Throughput Accounting is an effective management tool for Micro and Small Enterprises. The implementation of Throughput Accounting through a simple Microsoft Office Excel model can significantly improve production mix decision-making in Micro and Small Enterprises.