Costs of the cultivation of the yellow melon in the harvest 2006/2007: A case study in the company Saint Julia Agriculture Commercial Exporter of Tropical Fruits Ltd.

摘要

abstract_textpThe melon is to third most exported fruit of Brazil, being the main product of export of the State of Rio Grande do Norte, generating income and jobs in the axis Assu - Mossoro Baraunas. The knowledge of the production costs is indispensable for the administration of any activities, besides the agricultural area, because besides generating the information on the price of sale minimum to be adopted to avoid damages, it provides the premature knowledge of the value of the production when they happen increases in the price of the inputs and of the labor. Through interview with the manager of the company Santa Julia, producing of melon yellow type export, it was aimed at to obtain the production costs in the harvest 2006/2007 using the costing system developed by the Institute of Agrarian Economy and for the costing system ABC, for to the end to compare the proportionate potentials of information for the methods. It was noticed that the application of the costing ABC for the cultivation of the melon increases the information generated by the accounting, because it allows to the manager the knowledge of the costs of each process and activity of the production, making possible to identify the tasks that are optimizing the cultivation and the ones that are consuming resources besides the necessary./p/abstract_text