| Due to the volatility of commodity prices, the application of the current cost theory in the evaluation of stocks is essential for providing information on the performance of agricultural cooperatives. The objective of this work was to check the economies and diseconomies in the stock cost of three commodities (soye, wheat and corn) in an agricultural cooperative in the state of Paraná. A descriptive and quantitative research was carried out, including a case study demonstrating the use of market quotas as an alternative to the evaluation of stocks according to information on current prices of agricultural commodities. The results show differences between the stock values appraised by the historic cost, the corrected historic cost, the current cost and the... |
