Application of activity and time-based costs in the determination of artisanal açaí wine costs

Abstract

By identifying previous works in which the scouts price the açaí product based on the production costs calculated by them, this result lacks greater accuracy and knowledge about the identification and selection of costs. This is what established in the present work, the objective of measuring the cost of artisanal açaí wine through Activity and Time Based Costing. The research carried out and based on an exploratory methodology added by collecting primary data with theoretical-empirical analysis. As a result, it identified that the costs have two behaviors, one in the Amazonian summer or less rainy phase and the other in the winter of the same region when there is a higher incidence of rain. In the Amazon summer, it found that when the Activity and Time Based Costing is adopted, the transaction costs additional to the transformation costs generate the production of 1 liter of açaí for R$ 7.57. In the winter period, when the same costing method is used, the transaction costs added to the transformation costs generate the production of 1 liter of açaí for R$ 10.24.