Analysis of cost systems applied to agricultural companies: a systematic review study of systematic review
Abstract
Sets the stage for an in-depth discussion on how proper implementation and adjustment of a cost system can not only improve the profitability of a farming business but also promote more sustainable and ethical farming. The purpose of this article was to analyze the current findings on the cost systems used in agricultural companies, to understand the predominant methodologies, their advantages and limitations in the profitability of the agricultural sector. To do this, a qualitative approach was used, with a descriptive and cross-sectional design since it generated deep and contextualized knowledge that can be used for the development of practical recommendations adapted to the specific reality of the agricultural sector. The study population fully covered the research works, which were carefully selected from 40 scientific works published between 2018 and 2022. Microsoft Excel was used to process all the results. The results showed that the ABC used by 63% of agricultural companies leads to a more accurate understanding of production costs and indirect activities.
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