Sistemas de custeio aplicados à atividade agrícola: O caso vitacress
- Autores: Catarina Isabel Candeias Castelinho, Rúben Miguel Torcato Peixinho, Luís Miguel Serra Coelho
- Localización: Revista iberoamericana de contabilidad de gestión, ISSN 1696-294X, Vol. 14, Nº. 27, 2016, págs. 103-126
- Idioma: español
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Resumen
This paper develops a costing system specifically adjusted to a business unit operating in the agriculture domain with two major objectives: to contribute to the academic discussion related to the usefulness of costing systems in agricultural firms and to develop a costing system specifically adjusted to a complex scenario delivering relevant information to support firm’s decision-making process. This case study was developed in Quinta de Almancil of Vitacress Portugal and uses several sources of evidence collected in the period between March and November 2014.
The costing system is based on the Activity Based Costing (ABC) and focuses on the 8 activities that consume firm’s resources and contribute to the production of 5 cost objects. The costing system presented in this study provides several benefits to the firm: an increase in product costing accuracy, a better understanding of firm’s resources consumption and the delivery of relevant information for planning, management control, internal processes improvement and internal communication
