Comparison of different costing methodologies for calculating production costs in dairy farming

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Autor(es): dc.contributorUniversidade Federal de Lavras (UFLA)-
Autor(es): dc.contributorUniversidade Estadual Paulista (UNESP)-
Autor(es): dc.contributorServiço Brasileiro de Apoio às Micro e Pequenas Empresas Sebrae Minas-
Autor(es): dc.creatorBassotto, Leandro Carvalho-
Autor(es): dc.creatorLopes, Marcos Aurélio-
Autor(es): dc.creatorLima, André Luis Ribeiro-
Autor(es): dc.creatorMendonça, Breno Augusto Assis-
Data de aceite: dc.date.accessioned2025-08-21T19:00:44Z-
Data de disponibilização: dc.date.available2025-08-21T19:00:44Z-
Data de envio: dc.date.issued2025-04-29-
Data de envio: dc.date.issued2023-07-01-
Fonte completa do material: dc.identifierhttps://hdl.handle.net/11449/300924-
Fonte: dc.identifier.urihttp://educapes.capes.gov.br/handle/11449/300924-
Descrição: dc.descriptionCost management is a relevant and highly important topic for agriculture and, in particular, for dairy farming. Among the various methodologies for calculating production costs in agribusiness, the Total Cost, Operating Costs and Agro Costing methodologies stand out for being specific to agricultural and livestock production systems. Given this, the objective was to compare the main characteristics of the costing methodologies used in dairy farming. Data from 485 dairy farms located in the state of Minas Gerais were analyzed, whose production costs were determined using the Total Cost, Operating Costs and Agro Cost methodologies. It was found that the Total Cost methodology has an economic nature, as it considers opportunity costs. The Operating Costs methodology has an accounting nature, as it is more concerned with managerial aspects of production costs for the decision-making process. Finally, the Agro Costing methodology has a hybrid nature, with specific indicators for financial, accounting and economic analyses, therefore being an improvement on the others. Also noteworthy are the contributions of this research which, when comparing the break-even point with the parity point, presents justifiable procedures for their use, as well as mechanisms for evaluating the accuracy of the indicators. It is concluded that the Agro Costing methodology is the most complete among the three, as it presents indicators that can be calculated on properties with any type of specificity, a condition that does not occur with other methodologies. In addition to contributing to the scientific community, this research is important for rural producers who aim to implement efficient cost management systems, being able to identify which methodology can be best used in their realities.-
Descrição: dc.descriptionUniversidade Federal de Lavras UFLA Instituto Federal do Sul de Minas Gerais-IFSULDEMINAS, R. Cel.Edgard Cavalcanti de Albuquerque, 61, Chácara das Rosas, MG-
Descrição: dc.descriptionUniversidade Estadual Júlio de Mesquita Filho (UNESP / FCAV) Departamento de Medicina Veterinária – DMV/Universidade Federal de Lavras – UFLA Endereço Universidade Federal de Lavras Departamento de Administração e Economia, Campus Universitário, MG-
Descrição: dc.descriptionUniversidade Federal de Lavras – UFLA Departamento de Administração e Economia – DAE/Universidade Federal de Lavras – UFLA Endereço Universidade Federal de Lavras Departamento de Administração e Economia, Campus Universitário, MG-
Descrição: dc.descriptionFaculdade de Estudos Administrativos de Minas Gerais FEAD Unidade de Agronegócios Serviço Brasileiro de Apoio às Micro e Pequenas Empresas Sebrae Minas, Rua Açucenas, 960 (Bloco 1, Apto. 204), bairro Nova Suiça, MG-
Descrição: dc.descriptionUniversidade Estadual Júlio de Mesquita Filho (UNESP / FCAV) Departamento de Medicina Veterinária – DMV/Universidade Federal de Lavras – UFLA Endereço Universidade Federal de Lavras Departamento de Administração e Economia, Campus Universitário, MG-
Formato: dc.format252-276-
Idioma: dc.languagept_BR-
Relação: dc.relationCustos e Agronegocio-
???dc.source???: dc.sourceScopus-
Palavras-chave: dc.subjectAgro cost-
Palavras-chave: dc.subjectBreak even point-
Palavras-chave: dc.subjectCosts management-
Título: dc.titleComparison of different costing methodologies for calculating production costs in dairy farming-
Tipo de arquivo: dc.typelivro digital-
Aparece nas coleções:Repositório Institucional - Unesp

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