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Abstract
The importance of the rural accounting in cost verification for agribusiness activities is highlighted in this study of which general aim
is to identify and measure the production costs of ovine, by means of the absorption costing and variable costing methods, aiming to
demonstrate the values of the stocks and the economic results of a farm in Itapiranga (SC). Besides the bibliographic research
accomplished, it was developed a case study based on “Estância Seu Chico” farm in Itapiranga (SC), in which emphasized the
physical-operations activities which influence the costs of ovine. It was found that, although the economic result were the same in the
year, by both methods: absorption and variable costing, the monthly segregation of the costs in variable and fixed values, proposed
by the variable costing method, is economically more interesting for the managers at their short term decisions.