01227naa a2200217 a 450000100080000000500110000800800410001902200140006010000180007424501090009226000090020152005810021065000190079165000160081065000190082665000240084565000350086965000140090470000200091877300710093821495782022-12-15       2022    bl uuuu     u00u1 u    #d  a2236-07001 aWANDER, A. E.  aEconomic costs of developing new field crop cultivarsba methodological approach.h[electronic resource]  c2022  aThis article proposes a methodology for calculating the average cost of developing cultivars to support plant breeding programs. The methodological proposal is exclusively for structured plant breeding programs, with constant inputs (activities, costs) and outputs (generated cultivars). In structured plant breeding programs, with regular inputs and outputs, it is possible to obtain the average cost of developing a cultivar from the sum of the annual costs with personnel, funding, and investments, divided by the number of cultivars generated (finalized) in the same year.  aCost estimates  aNew variety  aPlant breeding  aCusto de Produção  aMelhoramento Genético Vegetal  aVariedade1 aSILVA, O. F. da  tRevista Razão Contábil & Finançasgv. 13, n. 2, jul./dez. 2022.