Composição e apuração do custo associado ao processo de beneficiamento de arroz: um estudo junto à Cooperativa Agrícola Mista Agudo Ltda.

Abstract

Having control over your production costs is necessary in today's world. Being able to price your product in the best way can be the difference between increasing your revenue or not. Thus, the objective of this work is to identify the composition and determine the value of the costs associated with the rice processing process by an industry located in the municipality of Agudo/RS. The methodology is classified as descriptive, qualitative and being a case study. The data presented were obtained through document analysis, the observation technique and the application of a semistructured interview. In the processing industry reports, an attempt was made to identify direct costs such as the cost of raw materials, labor and packaging, as well as indirect costs such as electricity, depreciation and vehicle fleet costs. After obtaining these data, and analysis carried out, the results revealed that the costs that make up the rice processing process by this industry are composed of: raw material, labor, packaging, depreciation, maintenance, electricity and cost with transport. The results of the calculation revealed an average cost of R$1.63 for each kilogram of rice processed in the period from March to May of 2022. The main theoretical contribution of the study is reflected in the evidence of the contribution of cost accounting, through its instruments for identifying, calculating and controlling business costs. In a practical way, the study made it possible for CooperAgudo to know, more closely to reality, the cost of a kilogram of rice, processed in a given period.