Hortiprice: framework de domínio para formação de preço de venda da horticultura

Abstract

Technical knowledge of cost management allows rural administrators to have access to information for decision making. One of the existing practices is the formation of the sale price, responsible for the administration of production costs and definition of the price of the cultivated product. Among the works published in the literature focused on the theme of this study, it was found that there are few automated solutions in the agricultural context, and those that were found, use only one costing methodology. Therefore, the research aimed to create a tool for the formation of the selling price of horticulture, which comprises more than one form of pricing, in this case, the methods were implemented: ABC Costing, Absorption Costing and Variable Costing. The development of HortiPrice was divided into two phases: the first related to research methodology and the second associated with product development. As results stand out: the modeling of the costing methodologies, the creation of the language of standards related to the research theme, the identification of points of stability and flexibility between the cost methods and the refined framework model through the application of design patterns and metapatterns. The coded domain framework was evaluated with data obtained through the systematic mapping performed, and the data made available on the internet by the National Supply Company (CONAB), Embrapa Vegetables and the Technical Assistance and Rural Extension Company (EMATER) referring to the garlic agricultural segments irrigated, strawberry and rose. The cost information for the crops mentioned above was inserted so that it was possible to carry out the simulations. It was observed that the returned values satisfy the prices practiced in the market. The HortiPrice framework presented three main points regarding its approach, free access, the use of the model created in other research in the area and the addition or reuse of methods and classes.