@article{LeoSabadin:48440,
      recid = {48440},
      author = {Leo Sabadin, Anderson and Gallon, Alessandra Vasconcelos  and Grunow, Aloisio},
      title = {ESTOQUES DE COMMODITIES: ANÁLISE DO VALOR SOB A ÓTICA DA  TEORIA DO CUSTO CORRENTE},
      journal = {Organizações Rurais e Agroindustriais/Rural and  Agro-Industrial Organizations},
      address = {2008-01-01},
      number = {1511-2016-131272},
      pages = {15},
      month = {Jan},
      year = {2008},
      abstract = {Due to the volatility of commodity prices, the application  of the current cost theory in the evaluation of stocks is  essential for
providing information on the performance of  agricultural cooperatives. The objective of this work was  to check the economies and
diseconomies in the stock cost  of three commodities (soye, wheat and corn) in an  agricultural cooperative in the state of Paraná.  A
descriptive and quantitative research was carried out,  including a case study demonstrating the use of market  quotas as an alternative
to the evaluation of stocks  according to information on current prices of agricultural  commodities. The results show differences
between the stock  values appraised by the historic cost, the corrected  historic cost, the current cost and the corrected current  cost.
Using the historic cost, no economy or diseconomy was  observed. With the corrected historic cost there is a small  economy of cost.
However, using the current cost and the  corrected current cost there is a considerable economy,  which highlights the importance of the
current cost theory.  The application of the current cost theory in the  evaluation of actives, when market information is  available, is
essential for obtaining satisfactory results  because it increases the utility of the information  provided.},
      url = {http://ageconsearch.umn.edu/record/48440},
      doi = {https://doi.org/10.22004/ag.econ.48440},
}