文章基本信息

标题：MÉTODOS DE CUSTEIO POR ABSORÇÃO E VARIÁVEL NA OVINOCULTURA DE CORTE: ESTUDO DE CASO EM UMA CABANHA
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作者：Eyerkaufer, Marino Luiz ; Costa, Adilson ; Faria, Ana Cristina de 等
期刊名称：Journal of Food Distribution Research
印刷版ISSN：0047-245X
出版年度：2007
卷号：38
期号：5
页码：202-215
出版社：Food Distribution Research Society
摘要：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.
关键词：absorption costing;variable costing;ovine