Gestão de custos na logística da agropecuária:

Abstract

The objective of this work is to analyze the costs related to beef cattle raising, considering all the management processes aiming at an improvement in the planning approach for small farmers. In order to achieve this objective, the rural property chosen for the research is located in the Dalila settlement, near the municipality of Santa Fe do Araguaia-TO, and about 80 kilometers from the municipality of Araguaína where the cattle are traded. In a comprehensive way, the study presents the costs of a rural property that develops a service with beef cattle, detailing in the course of the work the observation in the field, to measure costs in the logistics of agriculture. The results help to broaden the view on cost management for small beef cattle producers as close contact with the researcher and the exchange of information with the researcher have made the managerial view of the business wider. It was also clear to the small producer that making the computerized process with the most accurate results possible will be able to develop good management over time with new innovations.