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Registro Completo |
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Biblioteca(s): |
Embrapa Cerrados. |
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Data corrente: |
20/05/2019 |
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Data da última atualização: |
13/01/2020 |
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Tipo da produção científica: |
Artigo em Periódico Indexado |
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Autoria: |
ARAUJO, J. B. C. N.; SOUZA, A. N.; JOAQUIM, M. S.; MATTOS, L. M. de; LUSTOSA JUNIOR, I. M. |
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Afiliação: |
JULIANA B. C. N. ARAUJO, UNB; UNB; UNB; LUCIANO MANSOR DE MATTOS, CPAC; UNB. |
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Título: |
Use of the activity-based costing methodology (ABC) in the cost analysis of successional agroforestry systems. |
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Ano de publicação: |
2019 |
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Fonte/Imprenta: |
Agroforestry Systems, p. 1-10, 28 February 2019. |
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Idioma: |
Inglês |
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Conteúdo: |
Abstract: Facing increasingly competitive market demands, producers must act as managers of their property, knowing the strengths and bottlenecks in production systems. In this perspective, there is a methodology activity-based costing system (ABC), a cost management tool, used when there is a mix of products, to determine the unit costs of production. This work aimed to apply the activity-based costing system to activities in a successional agroforestry system, that produces nine products. The methodology was applied to the indirect costs of the system. When applying the methodology, it was found that maize and okra products presented negative contribution margins, showing that the respective production costs exceed the sale value of the product. The other products had positive contribution margins, with emphasis on yam and strawberry. The ABC system is efficient for management and administration of agroforestry enterprises. |
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Palavras-Chave: |
Sistema ABC; Sistema de custeio baseado em atividades. |
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Thesagro: |
Custo de Produção; Economia Florestal; Método. |
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Categoria do assunto: |
E Economia e Indústria Agrícola |
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Marc: |
LEADER 01661naa a2200229 a 4500
001 2109169
005 2020-01-13
008 2019 bl uuuu u00u1 u #d
100 1 $aARAUJO, J. B. C. N.
245 $aUse of the activity-based costing methodology (ABC) in the cost analysis of successional agroforestry systems.$h[electronic resource]
260 $c2019
520 $aAbstract: Facing increasingly competitive market demands, producers must act as managers of their property, knowing the strengths and bottlenecks in production systems. In this perspective, there is a methodology activity-based costing system (ABC), a cost management tool, used when there is a mix of products, to determine the unit costs of production. This work aimed to apply the activity-based costing system to activities in a successional agroforestry system, that produces nine products. The methodology was applied to the indirect costs of the system. When applying the methodology, it was found that maize and okra products presented negative contribution margins, showing that the respective production costs exceed the sale value of the product. The other products had positive contribution margins, with emphasis on yam and strawberry. The ABC system is efficient for management and administration of agroforestry enterprises.
650 $aCusto de Produção
650 $aEconomia Florestal
650 $aMétodo
653 $aSistema ABC
653 $aSistema de custeio baseado em atividades
700 1 $aSOUZA, A. N.
700 1 $aJOAQUIM, M. S.
700 1 $aMATTOS, L. M. de
700 1 $aLUSTOSA JUNIOR, I. M.
773 $tAgroforestry Systems, p. 1-10, 28 February 2019.
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