Precificação no Agronegócio: Um Mapeamento Sistemático
DOI :
https://doi.org/10.36363/rever812019123-142Résumé
Na agricultura, a gestão de custo permite ao agricultor precificar seu produto levando-se em consideração fatores naturais, como condição do clima, do solo e localização da propriedade. Este artigo apresenta um mapeamento sistemático sobre a formação de preço na agricultura. Os objetivos do estudo são analisar se existem ferramentas automatizadas de custeio no contexto agrícola, além de verificar quais métodos de precificação e cultura foram aplicados em trabalhos publicados no período de trinta anos. A principal contribuição deste estudo é levantar informações acerca da gestão de custo no agronegócio para implementar um framework nesse contexto. O resultado da revisão mostrou que existem poucos métodos automatizados de gestão de custos na área agronômica. A pecuária é a atividade que mais apresenta métodos de precificação.
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