Estudo comparativo de custos para secagem de arroz in natura

Abstract

The accounting science and its specialties are considered an important management tool in the current market where the organizations are inserted. They allow more security in decision making, ensuring businesses continuity. This study aims to compare expenses of outsourced rice drying with expenses in rice drying with own fixed assets, in the city of Dona Francisca, RS, Brazil, in order to find a production volume that becomes viable the investment in a metallic silo dryer. The method, according to the research base, is deductive, the problem approach was qualitative, in relation to the research type, the research was classified as being exploratory, and the technical procedure used was characterized as a survey. Through interviews and data survey, the expenses related to outsourced drying and own drying were calculated. The results show that the option of deploy own silos is economically viable in that the grain volume produced and processed increases.