Métodos de custeio na agricultura: Uma análise das publicações científicasnacionais

Abstract

This study aims to identify the main costing methods used in agriculture, accordingto Brazilian scientific production. To this end, a bibliometric survey was conducted and asystematic review of the literature was performed, with the aid of the PRISMA researchprotocol and using the CAPES Journal Portal and Google Scholar as research bases. The resultsshowed that the main methods addressed in Brazilian agriculture are consistent with leadingnames in the literature and their main costing methods, which are variable costing, absorptioncosting, and ABC costing. Most of the studies used the variable costing method, followed byabsorption costing and, lastly, activity-based costing. The advantages of using costing methodsincluded obtaining information for planning, cost control, and clarity of results. The mostpopular crops were those related to the grain field, such as soybeans, corn, rice, and beans. Themain research suggestions were about repeating the methodology in other organizations toconfirm the results and applying more in-depth concepts of the main methods covered