Métodos de atribuição de custos conjuntos aplicados à atividade de cunicultura: um estudo de caso

Abstract

The present article joint costs attribution methods applied to rabbit breeding activity are discussed. In this activity, as well as in other agrobusiness, the costs incurred along the initial phases of the production cannot be directly imputed to the several products generated up to the separation point, but after this point. That is due to the diversity of characteristics presented by the several coproducts and by-products obtained in rabbit breeding. Through a bibliographical research the main methods of attribution of joint costs were verified, and from a case study it is tried to demonstrate the application of these methods in the rabbit breeding. It was verified that the several existent methods are based in tracking of the general production costs before the partition point. It is possible to infer that all of the methods of joint costs attribution can be applied to the rabbit breeding activity, displaying advantages and disadvantages, falling to the manager to decide the best one to be used in his operation. Due to the characteristics of the rabbit breeding, it is considered that the method of the technical indexes is it which would better adapt to this activity.