The management of joint production and allocation of joint costs in thepoultry activity

摘要

This article aims to compare the main research methods of allocating joint costs proposed byMartins (2010), in order to identify which is the most appropriate for the evaluation of stocksand results in the poultry activity. Costs incurred in the early stages of production can only beattributed to the various products generated from the separation point, considering thediversity of characteristics presented by the various co-products and by-products obtained inthe poultry activity, resulting from the same raw material: the live chicken. Through a casestudy we verified the appropriateness of the application in the poultry and the findingsshowed evidence that the methods of allocating joint costs are based on tracking ofcomponents of the overall costs of production before the point of division. The slaugherhouseresearched uses the method of market value, with the purpose of valuing inventories,determine the outcome of the period and form the company's balance sheet, on the groundsthat this metric generates more relevant information for decision making and inhibitssituations of overestimate or overvalue stocks. The information generated is used for the areasof administration, research and development and trade.