Análise dos custos do beneficiamento no abate do frango caipira: Um estudo de caso.

Abstract

The case study was conducted in COOPERAVES - Poultry Farmers Cooperative Chicken hick and Family Agriculture of the State of Paraiba - LTDA, located in Monteiro-PB. The overall objective of the study was to analyze the unit cost per slaughter of jerk chicken through the cost method absorption in the Poultry Farmers Cooperative Chicken hick and Family Agriculture of the State of Paraiba, in order to achieve this goal it was necessary to know the production system, and raise the variable and fixed costs of the cooperative. With regard to the material and the method used, the materials used were information regarding the cooperative, photographic records, production costs, used the AutoCad program, books and articles to support the study. The method used was to gather information through informal conversation with the directors of the company, conducting visits to cooperative and bibliographic queries. As a result of the work was obtained that each chicken costs for cooperative R $ 2.51, the company is working below its production capacity and and is working below its capacity. The company is working to the detriment, and knowledge of its costs makes the cooperative can tailor their value being charged for each chicken slaughtered.