Cost Management in Agribusiness: study profitability scenarios of Integrated System vs. Independent System for a Poultry Producer.
Main Article Content
Abstract
Downloads
Article Details
1. Proposal of Policy for Free Access Periodics
Authors whom publish in this magazine should agree to the following terms:
a. Authors should keep the copyrights and grant to the magazine the right of the first publication, with the work simultaneously permitted under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 that allows the sharing of the work with recognition of the authorship of the work and initial publication in this magazine.
b. Authors should have authorization for assuming additional contracts separately, for non-exclusive distribution of the version of the work published in this magazine (e.g.: to publish in an institutional repository or as book chapter), with recognition of authorship and initial publication in this magazine.
c. Authors should have permission and should be stimulated to publish and to distribute its work online (e.g.: in institutional repositories or its personal page) to any point before or during the publishing process, since this can generate productive alterations, as well as increasing the impact and the citation of the published work (See The Effect of Free Access).
Proposal of Policy for Periodic that offer Postponed Free Access
Authors whom publish in this magazine should agree to the following terms:
a. Authors should keep the copyrights and grant to the magazine the right of the first publication, with the work simultaneously permitted under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 [SPECIFY TIME HERE] after the publication, allowing the sharing of the work with recognition of the authorship of the work and initial publication in this magazine.
b. Authors should have authorization for assuming additional contracts separately, for non-exclusive distribution of the version of the work published in this magazine (e.g.: to publish in institutional repository or as book chapter), with recognition of authorship and initial publication in this magazine.
c. Authors should have permission and should be stimulated to publish and to distribute its work online (e.g.: in institutional repositories or its personal page) to any point before or during the publishing process, since this can generate productive alterations, as well as increasing the impact and the citation of the published work (See The Effect of Free Access).
d. They allow some kind of open dissemination. Authors can disseminate their articles in open access, but with specific conditions imposed by the editor that are related to:
Version of the article that can be deposited in the repository:
Pre-print: before being reviewed by pairs.
Post-print: once reviewed by pairs, which can be:
The version of the author that has been accepted for publication.
The editor's version, that is, the article published in the magazine.
At which point the article can be made accessible in an open manner: before it is published in the magazine, immediately afterwards or if a period of seizure is required, which can range from six months to several years.
Where to leave open: on the author's personal web page, only departmental websites, the repository of the institution, the file of the research funding agency, among others.
References
APINCO. Associação Brasileira de Produtores de Pinto de corte. (2013) Estatísticas 2013: em foco. Campinas: São Paulo.
ARAUJO, G. C.; et al. (2008) Cadeia produtiva da avicultura de corte : avaliação da apropriação de valor bruto nas transações econômicas dos agentes envolvidos production chain of poultry cutting : assessing the ownership of the gross value of transactions of economic agents involved. Gestão & Regionalidade, v. 24, n. 72, p. 6–16.
BRUNI, A. L.; FAMÁ, R. (2009) Gestão de custos e formação de preços: com aplicações na calculadora HP 12C e Excel. 5 ed. São Paulo: Atlas.
CARVALHO, A.; LLANILLO, R. F. (2004) Frango de corte. Londrina, Instituto Agronômico do Paraná (IAPAR). Available: <http://www.iapar.br>
COLAUTO, R. D.; BEUREN, I. M. (2005) Cost-targeting as support for decision making in developing new products: a study in the furniture industry. Revista Produção Online, v. 5, n. XI, p. 1–18.
FEAPA. Metodologia da Pesquisa e Elaboração de Dissertação. Belem: [s.n.]. Available: <http://www.sistemafaep.org.br/Estatico/Cotacoes>.
FERREIRA, L. M. L.; WANZELER, M. S. (2011) Cost Management in Agribusiness: Analysis of the Possibility of Migration to the Independent Production System in a Poultry Producer. [s.l.] Universidade do Estado do Para.
HORNGREN, C. T.; DATAR, S. M.; FOSTER, G. (2003) Cost Accounting: A Managerial Emphasis. 11. ed. London: Pearson.
KAPLAN, R. S.; NORTON, D. P. (1996) The Balanced Scorecard: Translating Strategy into Action. 1 ed. Boston: Harvard Business Review Press.
KUMAR, R. (2010) Research Methodology a step by step guide for beginners. 3 ed. Thousand Oaks: Sage Pubns Ltd.
LEONE, G. S. G. (2000) Custos: Planejamento, Implantação e Controle. 3rd. ed. São Paulo: Atlas.
MARTINS, E. (2010) Contabilidade de Custos. 10 ed. São Paulo: Atlas.
MATSUSHITA1, M. S.; HOEFLICH, V. A.; PARCHEN, C. A. P. (2006) Uso de planilha eletrônica para analise de sensibilidade das principais atividades comerciais agropecuárias e florestais no município de Palmeira-Encontro de Economia Paranaense. Anais. Curitiba: Universidade Federal do Paraná. Available: <http://www.ecopar.ufpr.br/artigos/a4_076.pdf>
MIELE, M. et al. (2010) Metodologia para o Cálculo do Custo de Produção de Frango de Corte – Versão 2. Concordia. Embrapa. Available: < www.cnpsa.embrapa.br>
MIGUEL, P. A. (COORD.) (2009) Metodologia de Pesquisa em Engenharia de Produção e Gestão de Operações. 1 ed. Rio de Janeiro: Elsevier.
PANNELL, D. (1997) Sensitivity analysis of normative economic models: theoretical framework and practical strategies. Agricultural Economics, v. 16, n. 2, p. 139–152.
RICHARDSON, R. J. (1999) Pesquisa social: Métodos e Técnicas. 3rd. ed. São Paulo: Atlas.
SILVA, E. L.; MENEZES, E. M. (2005) Metodologia da Pesquisa e Elaboração de Dissertação, Florianópolis, UFSC. Available: <http://tccbiblio.paginas.ufsc.br >
WERNKE, R.; LEMBECK, M.; HEIDEMANN, J. S. (2002) Análise Custo/Volume/Lucro aplicada à suinocultura: estudo de caso em pequena propriedade rural (A. Robles Junior, Ed.) CONGRESSO BRASILEIRO DE CUSTOS. Anais. São Paulo: Associação Brasileira de Custos, 2002. Available: <http://www.abcustos.org.br/congresso>
YIN, R. K. (2009) Case Study Research: Design and Methods. 4 ed. London: Sage.