Agro costing methodology: concepts, definitions and applicability
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Repositório Institucional da UNESP |
Texto Completo: | http://hdl.handle.net/11449/247016 |
Resumo: | The Theory of the Firm (subdivided into Theory of Production, Costs and Income) allows analyzing the performance of organizations and tracing a connection between market interferences on their productive performance. Indeed, this theory becomes fundamental for cost management in rural properties, justified by the relevance of the theme to the context of national agriculture. The objective of this research was to propose a cost methodology linked to the Theory of the Firm that can be applied in agriculture and contribute to the cost management of rural properties. In order to reach the proposed objective, a bibliographical review was carried out in the literature about the Theory of the Firm and the main cost methodologies used in agriculture and, with that, to establish a connection between the Theory of the Firm, much studied in Applied Social Sciences, with the areas of Agricultural Sciences and Animal Production. The Agro Costing Methodology proposes that costs be classified into cash (all out-of-pocket costs), total (out-of-pocket and non-out-of-pocket costs) and attractiveness (total cost and opportunity cost). Additionally, the parity point was used instead of the break-even point, which, as it is negative when the contribution margin is negative, makes it unfeasible to use in properties where variable costs are greater than unit revenue. The Custeio Agro methodology proved to be efficient to determine production costs on agricultural properties with producers with different needs. Furthermore, it established distinctions between concepts such as financial, accounting and economic costs. Furthermore, this research contributes to the advancement of scientific knowledge by establishing a multidisciplinary connection in different areas of knowledge. |
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Agro costing methodology: concepts, definitions and applicabilityMetodologia do custeio agro: conceitos, definições e aplicabilidadeCosts managementProduction costTheory of the FirmThe Theory of the Firm (subdivided into Theory of Production, Costs and Income) allows analyzing the performance of organizations and tracing a connection between market interferences on their productive performance. Indeed, this theory becomes fundamental for cost management in rural properties, justified by the relevance of the theme to the context of national agriculture. The objective of this research was to propose a cost methodology linked to the Theory of the Firm that can be applied in agriculture and contribute to the cost management of rural properties. In order to reach the proposed objective, a bibliographical review was carried out in the literature about the Theory of the Firm and the main cost methodologies used in agriculture and, with that, to establish a connection between the Theory of the Firm, much studied in Applied Social Sciences, with the areas of Agricultural Sciences and Animal Production. The Agro Costing Methodology proposes that costs be classified into cash (all out-of-pocket costs), total (out-of-pocket and non-out-of-pocket costs) and attractiveness (total cost and opportunity cost). Additionally, the parity point was used instead of the break-even point, which, as it is negative when the contribution margin is negative, makes it unfeasible to use in properties where variable costs are greater than unit revenue. The Custeio Agro methodology proved to be efficient to determine production costs on agricultural properties with producers with different needs. Furthermore, it established distinctions between concepts such as financial, accounting and economic costs. Furthermore, this research contributes to the advancement of scientific knowledge by establishing a multidisciplinary connection in different areas of knowledge.Universidade Federal de Lavras – UFLAUniversidade de São Paulo – USP Departamento de Administração e Economia – DAE Universidade Federal de Lavras – UFLADepartamento de Administração e Economia – DAE Universidade Federal de Lavras – UFLAUniversidade Estadual Júlio de Mesquita Filho (UNESP / FCAV) Departamento de Medicina Veterinária – DMV Universidade Federal de Lavras – UFLAUniversidade Federal de Lavras (UFLA) Departamento de Medicina Veterinária – DMV Universidade Federal de Lavras – UFLAUniversidade Estadual Júlio de Mesquita Filho (UNESP / FCAV) Departamento de Medicina Veterinária – DMV Universidade Federal de Lavras – UFLAUniversidade Federal de Lavras (UFLA)Universidade de São Paulo (USP)Universidade Estadual Paulista (UNESP)Bassotto, Leandro Carvalhode Benedicto, Gideon CarvalhoLima, André Luis RibeiroLopes, Marcos Aurélio [UNESP]Nascimento, Esteffany Francisca Reis2023-07-29T12:56:45Z2023-07-29T12:56:45Z2022-07-01info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/article242-261Custos e Agronegocio, v. 18, n. 3, p. 242-261, 2022.1808-2882http://hdl.handle.net/11449/2470162-s2.0-85150304956Scopusreponame:Repositório Institucional da UNESPinstname:Universidade Estadual Paulista (UNESP)instacron:UNESPporCustos e Agronegocioinfo:eu-repo/semantics/openAccess2023-07-29T12:56:45Zoai:repositorio.unesp.br:11449/247016Repositório InstitucionalPUBhttp://repositorio.unesp.br/oai/requestopendoar:29462024-08-05T23:36:38.124477Repositório Institucional da UNESP - Universidade Estadual Paulista (UNESP)false |
dc.title.none.fl_str_mv |
Agro costing methodology: concepts, definitions and applicability Metodologia do custeio agro: conceitos, definições e aplicabilidade |
title |
Agro costing methodology: concepts, definitions and applicability |
spellingShingle |
Agro costing methodology: concepts, definitions and applicability Bassotto, Leandro Carvalho Costs management Production cost Theory of the Firm |
title_short |
Agro costing methodology: concepts, definitions and applicability |
title_full |
Agro costing methodology: concepts, definitions and applicability |
title_fullStr |
Agro costing methodology: concepts, definitions and applicability |
title_full_unstemmed |
Agro costing methodology: concepts, definitions and applicability |
title_sort |
Agro costing methodology: concepts, definitions and applicability |
author |
Bassotto, Leandro Carvalho |
author_facet |
Bassotto, Leandro Carvalho de Benedicto, Gideon Carvalho Lima, André Luis Ribeiro Lopes, Marcos Aurélio [UNESP] Nascimento, Esteffany Francisca Reis |
author_role |
author |
author2 |
de Benedicto, Gideon Carvalho Lima, André Luis Ribeiro Lopes, Marcos Aurélio [UNESP] Nascimento, Esteffany Francisca Reis |
author2_role |
author author author author |
dc.contributor.none.fl_str_mv |
Universidade Federal de Lavras (UFLA) Universidade de São Paulo (USP) Universidade Estadual Paulista (UNESP) |
dc.contributor.author.fl_str_mv |
Bassotto, Leandro Carvalho de Benedicto, Gideon Carvalho Lima, André Luis Ribeiro Lopes, Marcos Aurélio [UNESP] Nascimento, Esteffany Francisca Reis |
dc.subject.por.fl_str_mv |
Costs management Production cost Theory of the Firm |
topic |
Costs management Production cost Theory of the Firm |
description |
The Theory of the Firm (subdivided into Theory of Production, Costs and Income) allows analyzing the performance of organizations and tracing a connection between market interferences on their productive performance. Indeed, this theory becomes fundamental for cost management in rural properties, justified by the relevance of the theme to the context of national agriculture. The objective of this research was to propose a cost methodology linked to the Theory of the Firm that can be applied in agriculture and contribute to the cost management of rural properties. In order to reach the proposed objective, a bibliographical review was carried out in the literature about the Theory of the Firm and the main cost methodologies used in agriculture and, with that, to establish a connection between the Theory of the Firm, much studied in Applied Social Sciences, with the areas of Agricultural Sciences and Animal Production. The Agro Costing Methodology proposes that costs be classified into cash (all out-of-pocket costs), total (out-of-pocket and non-out-of-pocket costs) and attractiveness (total cost and opportunity cost). Additionally, the parity point was used instead of the break-even point, which, as it is negative when the contribution margin is negative, makes it unfeasible to use in properties where variable costs are greater than unit revenue. The Custeio Agro methodology proved to be efficient to determine production costs on agricultural properties with producers with different needs. Furthermore, it established distinctions between concepts such as financial, accounting and economic costs. Furthermore, this research contributes to the advancement of scientific knowledge by establishing a multidisciplinary connection in different areas of knowledge. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-07-01 2023-07-29T12:56:45Z 2023-07-29T12:56:45Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
Custos e Agronegocio, v. 18, n. 3, p. 242-261, 2022. 1808-2882 http://hdl.handle.net/11449/247016 2-s2.0-85150304956 |
identifier_str_mv |
Custos e Agronegocio, v. 18, n. 3, p. 242-261, 2022. 1808-2882 2-s2.0-85150304956 |
url |
http://hdl.handle.net/11449/247016 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
Custos e Agronegocio |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
242-261 |
dc.source.none.fl_str_mv |
Scopus reponame:Repositório Institucional da UNESP instname:Universidade Estadual Paulista (UNESP) instacron:UNESP |
instname_str |
Universidade Estadual Paulista (UNESP) |
instacron_str |
UNESP |
institution |
UNESP |
reponame_str |
Repositório Institucional da UNESP |
collection |
Repositório Institucional da UNESP |
repository.name.fl_str_mv |
Repositório Institucional da UNESP - Universidade Estadual Paulista (UNESP) |
repository.mail.fl_str_mv |
|
_version_ |
1808129536158597120 |