Análise de custos de prestação de serviços de colheita florestal mecanizada

Abstract

This paper aims the classification, measurement, and analysis of costs in the services of forest harvest, emphasizing the cut, peels and wood extraction for the cellulose manufacture. It approaches the characteristics of the cellulose manufacture market and the phases of the forests harvest system. Through the specific analysis of the cut, peels and mechanic extraction activities, it describes the main elements of the costs for this accomplishing and the way these elements appear in relation to the cost itself. This study proposes a model of cost allocation that allows the measurement of this cost in m3 of cut, peeled and mechanic extracted wood and in its result. This is a unique study of case, developed during the first semester of 2006, based on a direct observation, interviews and documents analysis. From the information offered, it can be concluded that the presented model is an important tool for the economic management of the companies that work with theses activities, because it offers data for the decision process of costs, productivity control, and sell price negotiation.