Calculation of Transformation Cost Using the Production Effort Units (PEU) Method: A Case Study in Processed Meat Industries

Authors

DOI:

https://doi.org/10.47179/abcustos.v21i2.827

Keywords:

Costing Methods, Costs, Production Effort Unit, PEU, Slaughterhouse

Abstract

The study aimed to use the UEP method to measure the transformation cost associated with the products of a meat-derived food factory. Methodologically, it is a qualitative, descriptive study and a case study in a processed meat industry. For the application of the UEP method, the steps suggested in the literature for its implementation were followed. The results obtained indicate that the method is suitable for use in industries to determine the transformation cost and generate management information to contribute to decision-making.

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Author Biographies

Luciano Lucio Bezerra Farias, Universidade Federal de Mato Grosso do Sul (UFMS)

Bachelor's degree in Accounting (UFMS)

Master's degree in Accounting (UFMS)

Antonio Zanin, Universidade Federal de Mato Grosso do Sul (UFMS)

Doutorado em Engenharia de Produção pela Universidade Federal do Rio Grande do Sul - UFRGS
Professor na Universidade Federal de Mato Grosso do Sul - UFMS

Link do Lattes: http://lattes.cnpq.br/5826160717318135

Silvana Dalmutt Kruger, Universidade Federal de Mato Grosso do Sul (UFMS)

PhD in Accounting (UFSC)

Master's degree in Accounting (UFSC)

Bachelor's degree in Accounting Sciences (UNOESC)

Rodney Wernke, sem vínculo

PhD in Production Engineering (UFSC)

Master's degree in Production Engineering (UFSC)

Bachelor's degree in Accounting (UNISUL)

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Published

2026-10-28

How to Cite

Bezerra Farias, L. L., Zanin, A., Dalmutt Kruger, S., & Wernke, R. (2026). Calculation of Transformation Cost Using the Production Effort Units (PEU) Method: A Case Study in Processed Meat Industries. ABCustos, 21(2), 67–93. https://doi.org/10.47179/abcustos.v21i2.827

Issue

Vol. 21 No. 2 (2026): Maio/Agosto

Section

Artigos e resenhas

License

Copyright (c) 2026 Antonio Zanin, Luciano Lucio Bezerra Farias, Silvana Dalmutt Kruger, Rodney Wernke

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.