Due to the volatility of commodity prices, the application of the current cost theory in the evaluation of stocks is essential for providing information on the performance of agricultural cooperatives. The objective of this work was to check the economies and diseconomies in the stock cost of...

In a competitive environment, it is not enough to simply coordinate and promote the efficiency of a company’s internal activities. It is also necessary to ensure that the activities which form part of the company’s “value chain†are organized in a competitive way. From...