2,9 Costs of Production of Milk The cost of production of milk always was white of warm quarrels between the researchers of the area, which had the differences in the procedures of calculation adopted by these. , The necessity of adoption of an only metodolgico criterion is really essential so that the results are significant and can be compared. Pessatti (2008) affirms that: & ldquo; It can be perceived that on the part of the researchers and the entities of research everything he is being made so that the cost of milk production becomes most real possible, allowing to the identification of ineficincias and the taking of decisions in the milk property. It remains a question to be made: How to make so that these information arrive at the producer and they are executed? & rdquo;. The same complete author affirming that & ldquo; There it is the biggest challenge, therefore, in Present-day Brazil still the milk producers are minority that they calculate its costs of production, basically alleging that this procedure does not become necessary. For these, they open the eyes, therefore they can be paying for produzir.& rdquo;.
This means that many producers due its degree of escolaridade do not obtain to determine of correct form its costs and thus, as the author above mentioned itself, can be paying to produce. 2.9.1 Types of Expenditure The basic objectives for estruturao of an expenditure system are closely on to the intentions the one that if destine, that is, financier, operational and strategical (PLAYER, KEYS and LACERDA, 1997, P. 8). Dutra (1995) presents the methods of expenditure under the function to determine the way as cost will be attributed to the products. One understands that the expenditure method is the form for which the costs are appropriate to its final carriers. For Koliver (2000), the expenditure method is mentioned to it as being to the separation of the fixed and changeable costs, or of the necessary recognition of its behaviors ahead of variation in the degree of occupation of the entity. The three main boarded methods of expenditure for the bibliography of costs in Brazil mention the expenditure to it for absorption, to the changeable expenditure and the ABC expenditure. 18.104.22.168 Defrays for Absorption For Koliver (2000), the expenditure for absorption if characterizes for the appropriation of all the costs of the internal operational cycle to the final carriers of the costs.
In other words, it results in the appropriation of all the costs of the manufacture functions, administration and sales of the produced goods and services, are they indirect right-handers or. According to Horngren, Foster and Datar (2000, P. 211) defray for absorption & ldquo; it is the method of supply expenditure where all the costs, 0 variable and fixtures, are considered costs inventoried. That is, the supply & ldquo; absorve& rdquo; all the costs of fabricao& rdquo;. Lopes de S (1990, p.109) affirms that the expenditure for absorption is & ldquo; used expression to assign process of verification of costs that if bases on dividing or dividing all the elements of the cost, way that, each center or nucleus absorbs or receives