Gestão de custos em uma indústria agroalimentícia situada no oeste do Paraná

Abstract

This study aimed to identify and classify costs on a industry agrofood through the proposed by Mário Otávio Batalha in his book Management Agro industrial (2007) model. The collection of data necessary for its completion were obtained by interviews on the spot with the owner thereof. To aid the description and analysis used the Microsoft Excel software for making spreadsheets. The survey pointed out that the company carries out cost management using annotations and without the aid of special software, which may not be efficient in the income statement over the period analyzed, however, with production costs shown in spreadsheets, it is easy to use for managers to make their decisions according to the results obtained in a given period.