Formação do preço de venda na avicultura: um estudo com avicultores familiares inseridos no PAF- Santana do Ipanema -AL

Abstract

The rural accounting shouldn’t be used only for tax purpose, the organization and planning of a company is important for an institution to become competitive in the financial market. The research has the objective of ascertain the perception of poultry farmers who are part of the family poultry Santana do Ipanema’s program and the importance of accounting for management and how they form the sales prices of the products sold. For the development of the work, a search was made at the Cooperative of poultry farmers and the Santana do Ipanema’s Secretariat of Agriculture, to survey the profile of poultry farmers active in the program, in a second moment a semi- structured interview was conducted with forty-four active poultry farmers. This research found that, although accounting is a tool for decision-making, the studied family poultry farmers affirm that they don’t have knowledge about accounting and about any method of measuring production costs, so they don’t use accounting and cost information to assist them in the formation of the selling price of its products. The selling price charged is based on a cost survey carried out by the technical and cooperative assistance.