Modelo de apuração de custos para o agronegócio da estrutiocultura

Abstract

Dynamism in business world seeks to update the forms of management of rural companies, in addition to representing a critical reality for the achievement of satisfactory results. Given the need of understanding cost management in decisionmaking process and the deficient literature on struthioculture, the main objective of this work is to propose a cost estimate model for agribusiness in the State of Ceará, focused on struthioculture segment, which consists of ostrich breeding, rebreeding, fattening for slaughter. This study is based on the variable maintenance cost method as an alternative to manage the active inventory and establish costs, by supporting the management at their decision-making process and enabling monitoring over the several stages of herd formation, thus allowing the managers to closely follow up the business. Under the exploratory research, this study proposes a cost control system for Fazenda Canhotinho, the company selected for this single-case study, to allow ostrich breeding costs to be controlled. For management purposes, it can be noted that the proposed methodology makes the management process at poultry category level easier, thus allowing the contribution margin to be analyzed.