Custos conjuntos na tomada de decisões sobre resultados na agroindústria de beneficiamento de arroz

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

The general objective of this paper is to study the main concepts of joint cost, opportunity costs, incremental costs, its application and representation in the decisions over results of the agricultural industries of rice processing system. The scientific methodology of research adopted it was characterized as an explanatory research, for way a case study, with qualitative approach. The study is inserted in the research line of the Management Control, of Programa de Pós-graduação em Ciências Contábeis da Universidade Regional de Blumenau. As the decision taking has to be based on information that make it possible to identify which is the best option to be followed and as the costs are one of teh possible tools to provide these information, there were identified the concepts on joint costs, incremental costs and opportunity costs. In the case study it became description of the productive process of white rice and on the basis of the data collected in the company, was proceeded it the calculation from the different methods of allocation of joint costs. The results of research evidence comparative analysis of the methods detaching the obtained results in each boarded methods, and also of these in relation to the companys costs system, using the valuation of the stock. Moreover, shown the impacts of additional process using the concepts of incremental cost and opportunity cost, applied to the rice flour production. Were concluded that the application, of the concepts of joint costs, opportunity costs, incremental costs, is representative in the decisions over results in the agricultural industries of rice processing system

ASSUNTO(S)

produção conjunta custos conjuntos joint production tomada de decisões joint costs decision taken ciencias contabeis

ACESSO AO ARTIGO

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