Please use this identifier to cite or link to this item: http://www.alice.cnptia.embrapa.br/alice/handle/doc/1149578
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dc.contributor.authorWANDER, A. E.
dc.contributor.authorSILVA, O. F. da
dc.date.accessioned2022-12-13T17:01:19Z-
dc.date.available2022-12-13T17:01:19Z-
dc.date.created2022-12-13
dc.date.issued2022
dc.identifier.citationRevista Razão Contábil & Finanças, v. 13, n. 2, jul./dez. 2022.
dc.identifier.issn2236-0700
dc.identifier.urihttp://www.alice.cnptia.embrapa.br/alice/handle/doc/1149578-
dc.descriptionThis 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.
dc.language.isoeng
dc.rightsopenAccess
dc.titleEconomic costs of developing new field crop cultivars: a methodological approach.
dc.typeArtigo de periódico
dc.subject.thesagroCusto de Produção
dc.subject.thesagroMelhoramento Genético Vegetal
dc.subject.thesagroVariedade
dc.subject.nalthesaurusCost estimates
dc.subject.nalthesaurusPlant breeding
dc.subject.nalthesaurusNew variety
riaa.ainfo.id1149578
riaa.ainfo.lastupdate2022-12-13
dc.contributor.institutionALCIDO ELENOR WANDER, CNPAF; OSMIRA FATIMA DA SILVA, CNPAF.
Appears in Collections:Artigo em periódico indexado (CNPAF)

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