出版社：Centro de Investigaciones Agroalimentarias (CIAAL)
摘要：This study aimed to develop and apply a method of cost management that enables small family farms to assist in decision making in relation to investments in the production activities of these establishments, focusing on cost management and the result by activity. The methodology used is part of the improvement of a specific method for the family agribusiness. Its application occurs in six small farms located in the State of Santa Catarina and Parana (Brazil). As a result of the research, it was possible to identify that the proposed method proved to be valid and relevant to the aid in the management of family farms, choosing, through the segmentation of productive activities, the investment priorities based on the weighting between cost management and return of activities. Besides that, it also allowed segmenting the activities of the six researched properties, demonstrating that the property that has the most complex segmentation form should be divided into three groups of activities, and other properties have the segmentation of the simplest activities, making it possible to visualize in this way that there are clusters of activities that require investment priorities.
关键词：Agribusiness; Brazil; family agriculture; cost management; Parana; rural development; Santa Catarina;Agronegócio; agricultura familiar; Brasil; gestão de custos; desenvolvimento rural; Paraná; Santa Catarina;Agronegocios; agricultura familiar; Brasil; gestión de costos; desarrollo rural Paraná; Santa Catarina;Agrobusiness; agriculture familiale; Brésil; gestion des coûts; développement rural; Santa Paraná; Catarina
其他关键词：Agribusiness; Brazil; family agriculture; cost management; Parana; rural development; Santa Catarina
