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| Souza, Celia de; Souza, Jose Carlos de; Faria, Ana Cristina de. |
| The present article joint costs attribution methods applied to rabbit breeding activity are discussed. In this activity, as well as in other agrobusiness, the costs incurred along the initial phases of the production cannot be directly imputed to the several products generated up to the separation point, but after this point. That is due to the diversity of characteristics presented by the several coproducts and by-products obtained in rabbit breeding. Through a bibliographical research the main methods of attribution of joint costs were verified, and from a case study it is tried to demonstrate the application of these methods in the rabbit breeding. It was verified that the several existent methods are based in tracking of the general production costs... |
| Tipo: Journal Article |
Palavras-chave: Rabbit breeding; Joint cost; Methods of cost’s allocations.. |
| Ano: 2007 |
URL: http://purl.umn.edu/43800 |
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| Eyerkaufer, Marino Luiz; Costa, Adilson; Faria, Ana Cristina de. |
| 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... |
| Tipo: Journal Article |
Palavras-chave: Absorption costing; Variable costing; Ovine.. |
| Ano: 2007 |
URL: http://purl.umn.edu/43710 |
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