MARANHÃO, Patrícia Bastos de Andrade Albuquerque.
Résumé:
Agribusiness has stood out in the Brazilian economy recorded large quantitative and qualitative advances. Despite being old, only in recent years beekeeping is gaining greater prominence, turning to beekeeping in one of the most profitable agricultural activities. The states of the Northeast region in 2014, occupied the second place in production, where Paraíba had a production around 650 tons of honey. This new scenario requires beekeepers a new attitude towards beekeeping. In this new period, our research aimed to show how the application of costing by absorption and variable can help honey producers in the association of beekeepers of Vale do Rio do Peixe in the municipality of São João do Rio do Peixe in Paraíba - Apivale. This research is exploratory and due to the high degree of detail, is a case study, made from documentary research and semi-structured interview. We adopted the quantitative method that allows the income statement in numbers for later review them. The results indicated that the costing systems for absorption and variable can help Apivale beekeepers revealing the contribution margin, the balance, the profit margin, directing inefficient points, eliminating costs and optimizing production. As well as serving as a control tool for decision making. It was possible that the 1,145 existing hives, 57.7% of the hives are not producing, representing a loss of approximately 8714 kg of honey. And 42.3% of which are producing, 88.88% are producing below the overall average/hive is 13,2kg/hive. However, despite of this low production, Apivale in 2015 showed profit 10,840.79 (ten thousand eight hundred and forty reais and seventy-nine cents), which shows the potential of the association and that the costing systems for absorption and variable are used for decision making by the members of Apivale, these will condition to produce effectively.
