Formação do preço de venda: um estudo com avicultores familiares inseridos PAF

• Autor(a) principal: Lima, Alisson Lino de
• Data de Publicação: 2021
• Outros Autores: Brandão, Tatiana Frey Biehl
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Diversitas Journal
• Texto Completo: https://diversitasjournal.com.br/diversitas_journal/article/view/1499

ABSTRACT: Rural accounting should not only be used for tax purposes, as this is also a management tool. Thus, the work aims to investigate how the sale price of eggs from free-range chickens is determined by producers from Santana do Ipanema - AL inserted in the Family Poultry Program (PAF). Methodologically, the  research  has  a  quantitative  and  qualitative  approach.  Among  the  procedures  adopted,  a  search  for information was carried out at the Cooperative of poultry farmers and at the Secretariat of Agriculture of Santana do Ipanema. In a second moment, 44 semi-structured interviews with poultry farmers active in the PAF  were carried out. It  was found that the studied family poultry  farmers affirm  that they do not have knowledge  about  accounting  and  about  any  method  of  measuring  production  costs,  thus  they  do  not  use accounting and cost information to assist in the formation of the selling price of their products. Therefore, the sales price charged is determined by the poultry farmers' cooperative, which is based on the cost survey carried out by the technical assistance offered to the cooperative members. KEYWORDS: Rural Accounting. Family Poultry. Cost Management.