Formação do preço de venda: um estudo com avicultores familiares inseridos PAF

Alisson Lino de Lima; Tatiana Frey Biehl Brandão

doi:10.17648/diversitas-journal-v6i1-1499

Formação do preço de venda: um estudo com avicultores familiares inseridos PAF

Authors

Alisson Lino de Lima UFAL https://orcid.org/0000-0003-3351-6786
Tatiana Frey Biehl Brandão UFAL https://orcid.org/0000-0003-4821-1109

DOI:

https://doi.org/10.17648/diversitas-journal-v6i1-1499

Abstract

ABSTRACT: Rural accounting should not only be used for tax purposes, as this is also a management tool. Thus, the work aims to investigate how the sale price of eggs from free-range chickens is determined by producers from Santana do Ipanema - AL inserted in the Family Poultry Program (PAF). Methodologically, the research has a quantitative and qualitative approach. Among the procedures adopted, a search for information was carried out at the Cooperative of poultry farmers and at the Secretariat of Agriculture of Santana do Ipanema. In a second moment, 44 semi-structured interviews with poultry farmers active in the PAF were carried out. It was found that the studied family poultry farmers affirm that they do not have knowledge about accounting and about any method of measuring production costs, thus they do not use accounting and cost information to assist in the formation of the selling price of their products. Therefore, the sales price charged is determined by the poultry farmers' cooperative, which is based on the cost survey carried out by the technical assistance offered to the cooperative members.

KEYWORDS: Rural Accounting. Family Poultry. Cost Management.

Metrics

Metrics Loading ...

Author Biographies

Alisson Lino de Lima, UFAL

Licenciado en Ciencias Contables - UFAL, Postgrado en Derecho Contable Público y Responsabilidad Fiscal.

Tatiana Frey Biehl Brandão, UFAL

I am a professor (DE) at the Federal University of Alagoas, I work on Accounting and Economic Sciences courses at the Santana do Ipanema Unit / Campus do Sertão.

I have a degree in Accounting Sciences from the Federal University of Alagoas (2005), specialization in Auditing and Accounting Expertise from Faculdade Maurício de Nassau (2007), a master's degree in Agroecology and Rural Development from the Federal University of São Carlos (2016), and I am currently a doctoral student in Agricultural Engineering at the State University of Campinas. I have experience in the Administration area, with an emphasis on Accounting Information for Management, acting mainly on the following themes: agroecology, women, associations, management and pluriactivity.

Downloads

PDF (Português (Brasil))

Published

2021-01-30

How to Cite

Lima, A. L. de, & Brandão, T. F. B. (2021). Formação do preço de venda: um estudo com avicultores familiares inseridos PAF. Diversitas Journal, 6(1), 1142–1160. https://doi.org/10.17648/diversitas-journal-v6i1-1499

Download Citation

Issue

Vol. 6 No. 1 (2021): Práticas e reflexões sobre ensino, pesquisa e extensão

Section

Economia, Administração e Desenvolvimento Rural

License

This work is licensed under a Creative Commons Attribution 4.0 International License.

The Diversitas Journal expresses that the articles are the sole responsibility of the Authors, who are familiar with Brazilian and international legislation.

Articles are peer-reviewed and care should be taken to warn of the possible incidence of plagiarism. However, plagiarism is an indisputable action by the authors.

The violation of copyright is a crime, provided for in article 184 of the Brazilian Penal Code: “Art. 184 Violating copyright and related rights: Penalty - detention, from 3 (three) months to 1 (one) year, or fine. § 1 If the violation consists of total or partial reproduction, for the purpose of direct or indirect profit, by any means or process, of intellectual work, interpretation, performance or phonogram, without the express authorization of the author, the performer, the producer , as the case may be, or whoever represents them: Penalty - imprisonment, from 2 (two) to 4 (four) years, and a fine. ”