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Contabilidade de Custos : um estudo de caso em uma propriedade rural familiar em Campo Grande/MS
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2022) Campos, Ana Luiza Cantalogo de; Vieira, Eloir Trindade Vasques; Bennett, Fortunato Lopes; Yoshida, Luiza Keiko Matsuyuki
The study presented the importance of having a system that optimizes costs in the agricultural activity on small farms. Facing a highly competitive scenario, it is necessary to deepen the knowledge about production costs so that the company has the proper knowledge about the potential of its business for a better vision of future decision-making. In this context, the paper presents a case study of a small family-owned property located in the municipality of Campo Grande/MS. The research aims to portray how the use of the breakeven point can help the management of the rural property. To achieve the project goal, it was necessary to determine the fixed and variable costs, as well as the gross income of the enterprise. About the methodology, a case study was used, as to the form of approach to the problem, qualitative research and the type of research, bibliographical. The results obtained from the study show that the use of control tools to determine costs helps in the management of the property and contributes to the optimization of results.