A produção científica brasileira sobre custos do café em periódicos e eventos no período de 2007-2018.

Abstract

The objectives of these studies are of the scientific productions published and presented in scientific journals and congresses, in a way that contributes to the structuring of an exposition of the researches in accounting. Thus, the problem that guides this study is: What are the characteristics of the research on Costs of coffee production published in Brazilian academic journals and events between the years 2007 to 2018? Based on this problem, the general objective of this research is to verify how the scientific production on costs of coffee production is characterized. Form presented the total of articles that were presented in events and those that dealt with the specific theme, evidences the evolution of the articles published per year and it is noticed that in general the number of articles published in the event has increased in the last years, being of in the last two years, of publications in recent years. The analysis carried out in this research also allowed us to identify that numerous studies dealt with the adequacy of Coffee Costs, in the public sector, service sector, cooperatives and small companies, which shows that there may be a certain exhaustion of this approach in the surveys. The gap that remains to be filled involves investigating producers' decision-making models and how to make Coffee Costs more applicable through simplification. This is one of the research paths that can be traversed by the researchers of Costs of Coffee.