FOREST HARVEST: MEASUREMENT AND ANALYSIS OF THE EFFECTS OF THE CONTROLLABLES AND NON CONTROLLABES VARIABLES IN THE COST OF THE MECHANIZED CUT AND PEELS ACTIVITIES
DOI:
https://doi.org/10.11606/rco.v2i3.34714Keywords:
forestry accounting, costs management, forestry activity, forestry mechanizationAbstract
This study deals with the classification, measurement and analysis of the costs evolved in forestry. Specifically it cares for the activities of cutting and shelling of eucalyptus wood for pulp fabrication. It analyses cutting and shelling mechanized activities, describing the main elements of costs evolved in its realization and the way these elements behave in relation to the costing object. It is a single case study, developed during year 2006 first semester, and has utilized as source of evidence direct observation, interviews, documentation and file records. Based on the available data, the conclusion is that the presented model can help on companies' economic management, offering subsides for the decision process about costs, productivity control and selling price negotiation.Downloads
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