Gestão de custos rurais: comparando práticas entre distintos polos de produção agroindustriais do estado de Pernambuco

Abstract

The objective of this article is to compare practices of cost management of agro-industrial companies located in the main agroindustrial production zones of Pernambuco State. The sample used was composed of eighty-eight randomly chosen companies from the three most important agro-industrial sub-regions. The data collection was performed by the use of structured interviews. The agro-industrial production zone to which the company belongs was used as an independent variable, while twenty- three other cost management representative variables were used as dependent variables. The results obtained demonstrated that only the structure of cost system, the inhibiting factor of cost management, the definition of long term prices, the stock evaluation criteria, the use of specific forms for recording cost data, the cost account plan, the valuation of supplies, and the periodicity of reports were statistically significant.