MÉTODOS DE CUSTEIO POR ABSORÇÃO E VARIÁVEL NA OVINOCULTURA DE CORTE: ESTUDO DE CASO EM UMA CABANHA

The importance of the rural accounting in cost verification for agribusiness activities is highlighted in this study of which general aim is to identify and measure the production costs of ovine, by means of the absorption costing and variable costing methods, aiming to demonstrate the values of the stocks and the economic results of a farm in Itapiranga (SC). Besides the bibliographic research accomplished, it was developed a case study based on “Estância Seu Chico” farm in Itapiranga (SC), in which emphasized the physical-operations activities which influence the costs of ovine. It was found that, although the economic result were the same in the year, by both methods: absorption and variable costing, the monthly segregation of the costs in variable and fixed values, proposed by the variable costing method, is economically more interesting for the managers at their short term decisions.


Variant title:
Methods of absorption costing and variable costing in ovine: case study in a farm
Issue Date:
May 01 2007
Publication Type:
Journal Article
PURL Identifier:
http://purl.umn.edu/43710
Published in:
Organizações Rurais e Agroindustriais/Rural and Agro-Industrial Organizations, Volume 09, Number 2
Page range:
202-215
Total Pages:
14




 Record created 2017-04-01, last modified 2017-08-22

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