A CONTINGENCY LOGIC SYSTEMS FOR PROJECTS COST IN AGRICULTURAL ACTIVITY

Detalhes bibliográficos
Autor(a) principal: Macohon, Edson Roberto
Data de Publicação: 2015
Outros Autores: Scarpin, Jorge Eduardo, Zittei, Marcus
Tipo de documento: Artigo
Idioma: por
Título da fonte: Contextus (Fortaleza. Online)
Texto Completo: http://periodicos.ufc.br/contextus/article/view/646
Resumo: The aim was to identify the contingency factors for cost systems projects in agriculture. The nature of research is qualitative. The analysis of the data collected was through content analysis. Recorded personal structured interviews were conducted, applied to 11 intentionally selected professionals. The contingent variables determinants framework for the development costs are conflicts of classes systems, leadership styles, logistics, regulatory and training mechanisms and market uncertainties. The type of chain that prevails in agriculture is democratic. The degree of industry uncertainty is mainly determined by government policies, economic environment, suppliers and climatic conditions. Concluded that each agricultural sector has particularities in the production, storage and marketing. Thus, the role of the accounting profession is to develop cost systems under a combination of external factors and internal characteristics for each of the agribusiness segment.
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spelling A CONTINGENCY LOGIC SYSTEMS FOR PROJECTS COST IN AGRICULTURAL ACTIVITYUN CONTINGENTE LÓGICA DE SISTEMAS COSTOS DEL PROYECTO EN LA ACTIVIDAD AGRÍCOLAUMA LÓGICA CONTINGENCIAL PARA PROJETOS DE SISTEMAS DE CUSTOS NA ATIVIDADE AGRÍCOLAAgricultural activity. Cost systems. Contingency TheoryActividad agrícola. Sistemas de costos. Teoría de la Contingencia.Atividade agrícola. Sistemas de custos. Teoria da Contingência.The aim was to identify the contingency factors for cost systems projects in agriculture. The nature of research is qualitative. The analysis of the data collected was through content analysis. Recorded personal structured interviews were conducted, applied to 11 intentionally selected professionals. The contingent variables determinants framework for the development costs are conflicts of classes systems, leadership styles, logistics, regulatory and training mechanisms and market uncertainties. The type of chain that prevails in agriculture is democratic. The degree of industry uncertainty is mainly determined by government policies, economic environment, suppliers and climatic conditions. Concluded that each agricultural sector has particularities in the production, storage and marketing. Thus, the role of the accounting profession is to develop cost systems under a combination of external factors and internal characteristics for each of the agribusiness segment.El objetivo fue identificar los factores de contingencia para los proyectos de sistemas de costes en la agricultura. La naturaleza de la investigación es cualitativo. El análisis de los datos recogidos fue a través de análisis de contenido. Se llevaron a cabo entrevistas estructuradas de carácter personal registrados, aplicado a 11 profesionales seleccionados intencionalmente. El marco de las variables contingentes determinantes de los costos de desarrollo son los conflictos de los sistemas de clases, estilos de liderazgo, la logística, los mecanismos de regulación y de formación y las incertidumbres del mercado. El tipo de cadena que prevalece en la agricultura es democrático. El grado de incertidumbre industria está determinada principalmente por las políticas gubernamentales, entorno económico, los proveedores y las condiciones climáticas. Secar concluido cada sector agrícola tiene particularidades en la producción, almacenamiento y comercialización. Así, el papel de la profesión contable es el desarrollo de sistemas de costos bajo una combinación de factores externos y las características internas de cada uno de los segmentos de agronegocios.O objetivo foi identificar os fatores contingenciais para projetos de sistemas de custos na atividade agrícola. A natureza da pesquisa é qualitativa. A análise dos dados coletados ocorreu por meio de análise de conteúdo. Foram realizadas entrevistas estruturadas pessoais gravadas, aplicadas a 11 profissionais selecionados intencionalmente. As variáveis contingenciais de estrutura determinantes para o desenvolvimento de sistemas de custos são os conflitos de classes, os estilos de liderança, a logística, os mecanismos reguladores e de capacitação e as incertezas do mercado. O tipo de cadeia que prepondera na atividade agrícola é a democrática. O grau de incerteza do setor é determinado principalmente pelas políticas governamentais, ambiente econômico, fornecedores e intempéries climáticas. Concluiu-se que cada segmento agrícola possui particularidades na produção, armazenagem e comercialização. Dessa forma, o papel dos profissionais da contabilidade é desenvolver sistemas de custos sob uma combinação de fatores externos e características internas para cada segmento do agronegócio.FEAAC/UFC2015-01-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/vnd.openxmlformats-officedocument.wordprocessingml.documenthttp://periodicos.ufc.br/contextus/article/view/64610.19094/contextus.v13i1.646Contextus - Contemporary Journal of Economics and Management; Vol 13 No 1: jan/apr 2015; 156 - 187Contextus – Revista Contemporánea de Economía y Gestión; Vol. 13 Núm. 1: ene/abr 2015; 156 - 187Contextus – Revista Contemporânea de Economia e Gestão; v. 13 n. 1: jan/abr 2015; 156 - 1872178-92581678-2089reponame:Contextus (Fortaleza. Online)instname:Universidade Federal do Ceará (UFC)instacron:UFCporhttp://periodicos.ufc.br/contextus/article/view/646/72520http://periodicos.ufc.br/contextus/article/view/646/98220Copyright (c) 2015 Revista: apenas para a 1a. publicaçãohttps://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessMacohon, Edson RobertoScarpin, Jorge EduardoZittei, Marcus2021-11-22T12:11:50Zoai:periodicos.ufc:article/32233Revistahttp://periodicos.ufc.br/contextusPUBhttp://periodicos.ufc.br/contextus/oairevistacontextus@ufc.br2178-92581678-2089opendoar:2021-11-22T12:11:50Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)false
dc.title.none.fl_str_mv A CONTINGENCY LOGIC SYSTEMS FOR PROJECTS COST IN AGRICULTURAL ACTIVITY
UN CONTINGENTE LÓGICA DE SISTEMAS COSTOS DEL PROYECTO EN LA ACTIVIDAD AGRÍCOLA
UMA LÓGICA CONTINGENCIAL PARA PROJETOS DE SISTEMAS DE CUSTOS NA ATIVIDADE AGRÍCOLA
title A CONTINGENCY LOGIC SYSTEMS FOR PROJECTS COST IN AGRICULTURAL ACTIVITY
spellingShingle A CONTINGENCY LOGIC SYSTEMS FOR PROJECTS COST IN AGRICULTURAL ACTIVITY
Macohon, Edson Roberto
Agricultural activity. Cost systems. Contingency Theory
Actividad agrícola. Sistemas de costos. Teoría de la Contingencia.
Atividade agrícola. Sistemas de custos. Teoria da Contingência.
title_short A CONTINGENCY LOGIC SYSTEMS FOR PROJECTS COST IN AGRICULTURAL ACTIVITY
title_full A CONTINGENCY LOGIC SYSTEMS FOR PROJECTS COST IN AGRICULTURAL ACTIVITY
title_fullStr A CONTINGENCY LOGIC SYSTEMS FOR PROJECTS COST IN AGRICULTURAL ACTIVITY
title_full_unstemmed A CONTINGENCY LOGIC SYSTEMS FOR PROJECTS COST IN AGRICULTURAL ACTIVITY
title_sort A CONTINGENCY LOGIC SYSTEMS FOR PROJECTS COST IN AGRICULTURAL ACTIVITY
author Macohon, Edson Roberto
author_facet Macohon, Edson Roberto
Scarpin, Jorge Eduardo
Zittei, Marcus
author_role author
author2 Scarpin, Jorge Eduardo
Zittei, Marcus
author2_role author
author
dc.contributor.author.fl_str_mv Macohon, Edson Roberto
Scarpin, Jorge Eduardo
Zittei, Marcus
dc.subject.por.fl_str_mv Agricultural activity. Cost systems. Contingency Theory
Actividad agrícola. Sistemas de costos. Teoría de la Contingencia.
Atividade agrícola. Sistemas de custos. Teoria da Contingência.
topic Agricultural activity. Cost systems. Contingency Theory
Actividad agrícola. Sistemas de costos. Teoría de la Contingencia.
Atividade agrícola. Sistemas de custos. Teoria da Contingência.
description The aim was to identify the contingency factors for cost systems projects in agriculture. The nature of research is qualitative. The analysis of the data collected was through content analysis. Recorded personal structured interviews were conducted, applied to 11 intentionally selected professionals. The contingent variables determinants framework for the development costs are conflicts of classes systems, leadership styles, logistics, regulatory and training mechanisms and market uncertainties. The type of chain that prevails in agriculture is democratic. The degree of industry uncertainty is mainly determined by government policies, economic environment, suppliers and climatic conditions. Concluded that each agricultural sector has particularities in the production, storage and marketing. Thus, the role of the accounting profession is to develop cost systems under a combination of external factors and internal characteristics for each of the agribusiness segment.
publishDate 2015
dc.date.none.fl_str_mv 2015-01-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://periodicos.ufc.br/contextus/article/view/646
10.19094/contextus.v13i1.646
url http://periodicos.ufc.br/contextus/article/view/646
identifier_str_mv 10.19094/contextus.v13i1.646
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv http://periodicos.ufc.br/contextus/article/view/646/72520
http://periodicos.ufc.br/contextus/article/view/646/98220
dc.rights.driver.fl_str_mv Copyright (c) 2015 Revista: apenas para a 1a. publicação
https://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2015 Revista: apenas para a 1a. publicação
https://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/vnd.openxmlformats-officedocument.wordprocessingml.document
dc.publisher.none.fl_str_mv FEAAC/UFC
publisher.none.fl_str_mv FEAAC/UFC
dc.source.none.fl_str_mv Contextus - Contemporary Journal of Economics and Management; Vol 13 No 1: jan/apr 2015; 156 - 187
Contextus – Revista Contemporánea de Economía y Gestión; Vol. 13 Núm. 1: ene/abr 2015; 156 - 187
Contextus – Revista Contemporânea de Economia e Gestão; v. 13 n. 1: jan/abr 2015; 156 - 187
2178-9258
1678-2089
reponame:Contextus (Fortaleza. Online)
instname:Universidade Federal do Ceará (UFC)
instacron:UFC
instname_str Universidade Federal do Ceará (UFC)
instacron_str UFC
institution UFC
reponame_str Contextus (Fortaleza. Online)
collection Contextus (Fortaleza. Online)
repository.name.fl_str_mv Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)
repository.mail.fl_str_mv revistacontextus@ufc.br
_version_ 1798045751726571520

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