Relato técnico sobre análise de custos em cultura pecuária
Keywords:
Contabilidade de Custos, Custos em Pecuária, Preço de TransferênciaAbstract
Inicialmente o produtor rural conhecido como sitiante ou fazendeiro, utilizava-se de conhecimentos empíricos, para produzir, no entanto, fez-se necessário abandonar essa postura antiquada e reconhecer-se como empresário rural. Um dos pontos fundamentais para um empreendimento de sucesso é conhecer os custos de produção efetivos dos seus produtos. Dessa forma este estudo tem como objetivo analisar a formação dos custos de um rebanho bovino destinado ao corte, considerando os custos de transferências entre empreendimentos pertencentes ao mesmo grupo. A fim de alcançar tal objetivo o trabalho foi realizado por meio de um estudo de caso em uma propriedade rural que é parte de um grupo empresarial composto pela propriedade rural, um supermercado e uma agropecuária, ambos situados na região Centro-Oeste do Paraná. As atividades das três empresas são complementares no tangente à produção bovina. Verificou-se que os custos absorvidos pela engorda foram menores do que a valorização dos animais devido ao ganho de peso, constatou-se ainda que essa diferença representa um ganho econômico para a empresa, identificou-se uma oportunidade de mercado referente à venda dos animais, sobressalente à demanda do supermercado, em lotes para frigoríficos especializados resultando em ganho financeiro para a empresa.
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