A contabilidade de custos como ferramenta para a bananicultura

Abstract

With the objective of analyzing the agricultural sector with emphasis on banana farming, data collected on the IBGE and CONAB website in the period of 2014 and 2015 from the 5 main banana producing regions of Brazil were used as the object of study. Through this study, we sought to know the costs, expenses and income of the crop. In producing the present study it was noticed the lack of didactic materials that deal with the rural area. Accounting is a tool of great importance for the management of resources in rural properties, but little used, for being judged as unnecessary and little known. This study is descriptive, bibliographic, qualitative and documentary where primary and secondary materials were used. In treating the data used for analysis, an increase in the costs of all regions was noted. As for the revenue does not hear significant variation.