Processo de custeio aplicado na pecuária : produção de bezerros na região pantaneira de Mato Grosso

Abstract

The present study aims to identify the main costs inserted in the calf production process, in the Pantanal region of Mato Grosso, following from the initial phases, from the insemination of the matrix, the gestation period, to the weaning phase of the animal (7) seven months. The work presents characteristics of a bibliographical research, aided by field studies, aiming to complement theory and practice, in order to analyze the applicability of theoretical concepts. The monograph must present data, necessary for the contribution of understanding of the producers, of how the livestock inputs, that is all the factors used to guarantee the final product (calf), are inserted, aiming at a more assertive application of the financial resources, as well as the most assertive costing methods on the property. Aided by the accounting professional, using the indicated control tools, the producer tends to maximize his gains and reduce his losses, as he would be supported by the most effective costing methods. In the end, it was possible to conclude that the application of costing methods contributes to the development and prosperity of regional rural properties in the Pantanal region of Mato Grosso.