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Abstract
Traditionally, accounting makes the apportionment of indirect costs in the full
cycle beef cattle activity based on the unit cost per animal (head). By this criterion, the
cost value attributed to a calf is the same for an adult animal (cow), which suggests not
be most appropriate criterion. The use of agricultural inputs, food consumption and the
purchase and sale of animals occur according to body weight. Provide an apportionment precriterion
that allows distribution of the production costs to the herd taking into account the body weight would be
the most appropriate. Proposing the apportionment of the overhead costs of the full cycle beef cattle activity based on
the animal unit (AU) is the objective of this study, since it allows classifying beef cattle of different ages and sex in
the same evaluation basis. The results confirmed differences among the apportionment criteria, pointing out that the
animal unit is the most appropriate for apportioning costs in full cycle beef cattle