6 resultados para Contrato de administração com custo alvo

em Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho"


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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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The present work is about a comparative study of two methodologies (MIALHE and ASABE), used to calculate the cost per hectare in the tillage operation in the culture of corn. The methodology of ASABE presents a higher cost per hectare in relation to the MIALHE proposal, being that the methodologies presents similar costs related to the depreciation expenses, accommodation and insurance. The differences were that in the ASABE proposal, the biggest expenses involved the payment of interest, fuel, lube and handwork, while in the MIALHE methodology, only the expense regarding to maintenance was more. The methodology of ASABE most suitable for management costs per hectare.