Due to particularities in the primary sector, in respect to management, few studies have been conducted in the administrative field aiming at the application of managerial techniques in it. The present research has as its objective the validation of the activity-based-costing (ABC) accounting method for the agrarian production.This work constructs formal procedures for implanting the ABC method in different moments of the process of production of roses. The implantation of ABC was done after an analysis of the productive process roses in a farm.Expenses of the production of roses, as well as the costs of electric energy of each equipment were calculated. Based on this data, it was possible to identify which activities had a higher cost. This work does not intend to interpret the information generated by the implantation of the ABC method.

Author: Badejo, Marcelo Silveira

Advisor: Schmidt, Paulo

Level: Master’s Degree

Published Study: http://hdl.handle.net/10183/1827