Estudo do custo de produção do leite na província de Santa Fé (Argentina) e no estado do Paraná (Brasil)*

• Autor(a) principal: Hofer, Elza
• Data de Publicação: 2011
• Outros Autores: Shikida, Pery Francisco Assis
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Paranaense de Desenvolvimento (Online)
• Texto Completo: https://ipardes.emnuvens.com.br/revistaparanaense/article/view/255
• topic: Cost accounting; Milk production costs; Contabilidade de custos; Custos de produção de leite

The objective of this paper is to analyse milk production costs in Santa Fé Province (Argentina) and Paraná State (Brazil). These regions are strategic in the Mercosul context due to their geographic location and/or their level of production. This analysis demonstrates that Santa Fé has lower production costs than Paraná. The fixed cost participation in total cost is higher in Paraná, what raises the price of the product and shows that Paraná invests more in permanent assets – goods which are necessary to maintain operational activities. The variable cost participation in total cost is higher in Santa Fé Province, showing that this region gives more attention to productivity (technical assistance, for example).