As metodologias de custos de produção do café e suas diferenciações nos órgãos pesquisadores

• Autor(a) principal: Freitas, Gabriela Barbosa de
• Data de Publicação: 2017
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/20093
• topic: Café; Custos de produção; Metodologias de custos; Coffee; Production costs; Cost methodologies; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The production cost is an important tool to evaluate the economic performance of the coffee. If the costs are calculated constantly, offering conditions to the producer to assess whether resources employees are generating a good return. The general objective of this work was to analyze the methodologies employed by different organs researchers at the cost of production of the coffee and check the consequences of these differences.. To this were explored three institutions: CONAB, Educampo and Agrianual checking the variables used to calculate the cost of production and dissemination of tables by comparing the values adopted for each. The result of the analysis showed that all the published information are important to farmers, but use the Agrianual data are more detailed. Another important factor to be noted is the lack of standardization in the calculation of costs, which makes it more difficult to compare between the different optics used.