MÉTODOS DE CUSTEIO POR ABSORÇÃO E VARIÃVEL NA OVINOCULTURA DE CORTE: ESTUDO DE CASO EM UMA CABANHA

The importance of the rural accounting in cost verification for agribusiness activities is highlighted in this study of which general aim is to identify and measure the production costs of ovine, by means of the absorption costing and variable costing methods, aiming to demonstrate the values of the stocks and the economic results of a farm in Itapiranga (SC). Besides the bibliographic research accomplished, it was developed a case study based on “Estância Seu Chico†farm in Itapiranga (SC), in which emphasized the physical-operations activities which influence the costs of ovine. It was found that, although the economic result were the same in the year, by both methods: absorption and variable costing, the monthly segregation of the costs in variable and fixed values, proposed by the variable costing method, is economically more interesting for the managers at their short term decisions.