Título:	Economic costs of developing new field crop cultivars: a methodological approach.
Autoria:	WANDER, A. E. SILVA, O. F. da
Afiliação:	ALCIDO ELENOR WANDER, CNPAF; OSMIRA FATIMA DA SILVA, CNPAF.
Ano de publicação:	2022
Referência:	Revista Razão Contábil & Finanças, v. 13, n. 2, jul./dez. 2022.
Conteúdo:	This article proposes a methodology for calculating the average cost of developing cultivars to support plant breeding programs. The methodological proposal is exclusively for structured plant breeding programs, with constant inputs (activities, costs) and outputs (generated cultivars). In structured plant breeding programs, with regular inputs and outputs, it is possible to obtain the average cost of developing a cultivar from the sum of the annual costs with personnel, funding, and investments, divided by the number of cultivars generated (finalized) in the same year.
Thesagro:	Custo de Produção Melhoramento Genético Vegetal Variedade
NAL Thesaurus:	Cost estimates Plant breeding New variety
ISSN:	2236-0700
Tipo do material:	Artigo de periódico
Acesso:	openAccess
Aparece nas coleções:	Artigo em periódico indexado (CNPAF)