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

Authors

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.

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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.

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

Issue

Section

Economia, Administração e Desenvolvimento Rural