Apuração de custos em uma propriedade rural do município de Dilermando de Aguiar/RS

Abstract

Cost management is a very important management tool to any enterprise which is willing to compete in the globalized world. The farms that are in need of information to help in the decision process can benefit from the application of a costing methodology that considers their needs and structural characteristics. In this context, this study aimed to value the products of a farm in Dilermando de Aguiar, a city in Rio Grande do Sul, Brazil; justified by the necessity to control costs due to the absence of a systematic costing. Specifically, the study achieved its objective by applying the method of descriptive research with qualitative data that were collected through interviews named semiestrutura; case study, observation, and, documentary and bibliographic research made with the owners in order to obtain the overheads of those rural properties. We used concepts of variable costing for the construction of an own systematic costing which considers the various activities of the farm. With this systematic, it was possible to identify that the marketing of wine, grape juice and also services are the activities that generated greater Total Contribution Margin for the absorption of fixed costs linked to the current structure of the property, which were respectively R$47,193.67, R$34,181.23 and R$55,387.50. Also, we could identify that the marketing of grape juice should be stimulated as it generated a Margin of Unitary Contribution of R$ 5.26 per liter, higher when compared to other products of the farm