IDEAS home Printed from https://ideas.repec.org/a/ags/orarao/43710.html
   My bibliography  Save this article

Métodos De Custeio Por Absorção E Variável Na Ovinocultura De Corte: Estudo De Caso Em Uma Cabanha

Author

Listed:
  • Eyerkaufer, Marino Luiz
  • Costa, Adilson
  • Faria, Ana Cristina de

Abstract

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.

Suggested Citation

  • Eyerkaufer, Marino Luiz & Costa, Adilson & Faria, Ana Cristina de, 2007. "Métodos De Custeio Por Absorção E Variável Na Ovinocultura De Corte: Estudo De Caso Em Uma Cabanha," Organizações Rurais e Agroindustriais/Rural and Agro-Industrial Organizations, Universidade Federal de Lavras, Departamento de Administracao e Economia, vol. 9(2), pages 1-14, May.
    • Handle: RePEc:ags:orarao:43710
    DOI: 10.22004/ag.econ.43710
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/43710/files/_05_%20Artigo%2006.271.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.43710?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:orarao:43710. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: AgEcon Search (email available below). General contact details of provider: https://edirc.repec.org/data/deflabr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.