Título:	Custeio Baseado em Atividades (ABC) aplicado ao processo de produção de sementes do cerrado nos domínios do parque nacional da Chapada dos Veadeiros
Autor(es):	Dominicis, Lucas Francisco de
Orientador(es):	Souza, Álvaro Nogueira de
Assunto:	Custeio baseado em atividades Sementes Cerrados - vegetação Cerrados - ecologia florestal Restauração ecológica Chapada dos Veadeiros (GO)
Data de publicação:	26-Jun-2017
Data de defesa:	24-Fev-2017
Referência:	DOMINICIS, Lucas Francisco de. Custeio Baseado em Atividades (ABC) aplicado ao processo de produção de sementes do cerrado nos domínios do Parque Nacional da Chapada dos Veadeiros. 2017. xv, 85 f., il. Dissertação (Mestrado em Ciências Florestais)—Universidade de Brasília, Brasília, 2017.
Abstract:	The native seeds represents the basis of the forest restoration sector and has shown a growing demand because of new ecological restoration techniques used in environmental projects, which in turn meets legal requirements and environmental public policies. In the context of a market that tends to grow and consequently needs structuring in terms of seed marketing, knowledge of the costs involved in the production process becames a necessary task. Currently seed prices are defined in a arbitrary way, considering, in most cases, empirical aspects. Therefore, this research aimed the study of the costs involved in the process of production of natIve seeds of the Cerrado. For this, initially a diagnosis of the production of the seeds of the Cerrado for the ecological restoration of areas in the interior of Chapada dos Veadeiros National Park was carried out in order to contextualize the activity in the region through primary data. For the study of costs, Cost Accounting was used, using the methodology of Activity Based Costing. Eleven species were selected, among herbaceous and bushes most used in the plantations by direct sowing in fields. The study was conducted at an environmental consulting firm responsible for seed collection and planting of areas. Data were collected between March and June of 2016. The activities that represented the consumption of the resources were: collection, processing and storage. The values obtained showed that the largest portion of resources consumed is attributed to the collection activity, representing 70% of the total consumption of resources. The most consumed resources were manpower, followed by fuel consumption. The values obtained for the costing of the species varied between R$ 3.81 for kg of native Andropogon (Andropogon fastigiatus) and R$ 45.09 for kg of Anduzinho (Crotalaria sp). Of these species, six were those that represented profits for the collector in the analysis of profitability in the expected scenario. The results show that the application of ABC was able to monitor more accurately the consumption of resources spent on the production of native seeds of the Cerrado, generating reliable information that can contribute to the costing and pricing of the native seeds of the Cerrado.
Unidade Acadêmica:	Faculdade de Tecnologia (FT) Departamento de Engenharia Florestal (FT EFL)
Informações adicionais:	Dissertação (mestrado)—Universidade de Brasília, Faculdade de Tecnologia, Departamento de Engenharia Florestal, 2017.
Programa de pós-graduação:	Programa de Pós-Graduação em Ciências Florestais
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