OPERATIONAL RESULT THROUGH VARIABLE COSTING: AGRICULTURAL AND POULTRY PRODUCTION

The objective of this work is to apply the variable costing method in an agricultural (maize production) and poultry (chicken farming) property, in order to assess the contribution margin of each activity, with the aid of cost accounting and agribusiness techniques. With regard to methodological procedures, the study was design as: field study, descriptive-exploratory, case study and applied research. The property that was the object of this study, located in the state of Paraná, Brazil, develops temporary maize crops and also undertakes poultry farming. The result, obtained under a comparative unit analysis of the contribution margin, in which chicken farming was done per unit and the maize crop was evaluated in bushels, detected that the latter has greater representativeness; however, when the analysis was carried out according to area, poultry farming reversed this representativeness. Lastly, it was concluded that even with these differences, both showed a positive margin in covering their fixed costs and both are profitable.