A Brazilian literature review on costing methods applied to fish farming in Brazil

Abstract

The global demand for fish has grown in recent years and represents a promising market for Brazil. However, costing production in fish farming presents specificities that require Costing Methods in Pisciculture (CMPs). It is also evident that there is an expressive demand for personalized CMPs for the fish farming in Brazil. The fact is that, despite the importance of fish farming, no paper published in national scientific databases provides a literature review on CMPs. Therefore, this article aims to present a Brazilian literature review on CMPs. The entire paper is limited to CMPs published in Symposiums, Congresses, and Journals in Brazil. The methodology provides a brief bibliometric analysis and a descriptive literature review of the CMPs. The analyzes demonstrated that the costing methods most used by the CMPs are the Total Cost of Operation (43%), followed by the Total Cost of Production (36%), Absorption Cost (14%) and Variable Cost (7%). In addition, the objectives of the CMPs are Calculate Production Costs (28%), Calculate Economic Viability (36%) and Calculate Costs and Economic Viability (36%). The main contribution of this paper is to provide an important theoretical reference that accessed by students, researchers and fish farmers will corroborate with the advances in CMPs. It is the first paper to provide a bibliometric analysis and literature review on CMPs published in the scientific databases of Brazil. The main suggestions for future research are to carry out comparative analyzes between the national and international literature and propose CMPs better adapted to Brazil.