A importância do custo de oportunidade no orçamento da cultura familiar

Abstract

The expansion of family farming as a result of the phenomenon called agrarian reform has markedly increased the number of family farmers who are not always well structured in order to measure their performance taking into account effectiveness and efficiency. Economic Management - Gecon, as responsible for planning, execution and control, and Accounting responsible for recording and measuring events, has been influenced by the need for standardization and the co-existence of agricultural management. This exploratory study inherent to the standard budget for family farming, aims to highlight the problem of farmers' management, indicating directions for better performance. The concepts of effectiveness, supported by the economic concepts of opportunity cost, replacement price, constant currency and present value of the flow of benefits were used in order to measure the effectiveness of the market standard.