The utilization and the potential contribution of cost practices among Pacto Fonte Nova's agribusiness: A case study.

This research has as guideline to answer the next question: what diagnosis the entrepreneurs of Pacto Fonte Nova agribusiness make of the use of costs practice in your business and what the potential contribution of these practices they perceive to creating value in their business? The body of the present investigation is outlined by the objectives of: search, bibliographies, aspects that guide the Endogenous Local Development and describe practices of costs accounting. This is a case study incorporated, whose problem is addressed in a quantitative, treatment of statistical description, to check 3 hypotheses: (1) The entrepreneurs of Pacto Fonte Nova agribusiness use information of costs in the management of their business; ( 2) The entrepreneurs of Pacto Fonte Nova agribusiness value as unsatisfactory all the information they have, and (3) The entrepreneurs of Pacto Fonte Nova agribusiness consider high the potential of contribution of the costs practices. The research shows that the entrepreneurs of Pacto Fonte Nova agribusiness use of cost accounting information in their business, although that the basic form in order to theoretically envisaged, and also shows that the information available to meet any deficiency in quantitative and qualitative aspects. These findings lead to confirm partially the first hypothesis and partially deny the second hypothesis. As the potential is considered high for such practices of costs, confirming the third hypothesis. As a conclusion has been that entrepreneurs use information from these costs and meet partially the needs of management. Regarding the potential contribution, as entrepreneurs, is considered high.