Apuração dos custos e resultados associados ao processo de beneficiamento do arroz

Abstract

Rice, considered a staple food for half the world population and fundamental in the feeding of the Brazilian, has its prices dictated by the market, and is strongly influenced by marketing policies adopted by the government. For the success and continuity of industries they need to be supplied with cost control information, aiming higher profitability. After the deficiency of management information was verified in the Indústria Lt Ltda., located in the city of Santa Maria, RS, rice processor, the work sought to determine the cost for one kilogram of rice, both for itself and for third parties in the month September 2017 and ascertain whether the sale price and the services for third parties is used to cover the costs of processing and generate a positive result. Regarding the characterization of the research, this was set out for the objectives in descriptive research. As for approaching, the problem was considered of qualitative nature. Regarding to technical procedures, the study made use of documentary analysis, semi-structured interview, observation and case study. Through procedures, the cost of kilograms of own and of third parties rice was calculated. Of R$ 1,506 and cost zero, for september 2017 and the result with the beneficiation was positive of R$ 0.824 and R$ 0.426 for the period considered.. The overall objective was achieved, noting that the prices charged by the industry are being used to cover the costs of the rice processing and generate a positive result in the year 2017.