Colheita florestal: mensuração e análise dos efeitos das variáveis controláveis e não controláveis no custo das atividades de corte e descasque mecanizado

• Autor(a) principal: Souza, Marcos Antonio de
• Data de Publicação: 2008
• Outros Autores: Pires, Charline Barbosa, Silveira, Fabiana Costa
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/34714
• topic: forestry accounting; costs management; forestry activity; forestry mechanization; contabilidade florestal; gestão de custos; atividade florestal; mecanização florestal

This study deals with the classification, measurement and analysis of the costs evolved in forestry. Specifically it cares for the activities of cutting and shelling of eucalyptus wood for pulp fabrication. It analyses cutting and shelling mechanized activities, describing the main elements of costs evolved in its realization and the way these elements behave in relation to the costing object. It is a single case study, developed during year 2006 first semester, and has utilized as source of evidence direct observation, interviews, documentation and file records. Based on the available data, the conclusion is that the presented model can help on companies' economic management, offering subsides for the decision process about costs, productivity control and selling price negotiation.