02154naa a2200289 a 450000100080000000500110000800800410001910000200006024501080008026000090018852011010019765000190129865000260131765300180134365300290136170000220139070000190141270000190143170000240145070000170147470000150149170000170150670000190152370000220154270000180156477302820158210213292019-05-24       2019    bl uuuu     u00u1 u    #d1 aDE MUNER, L. H.  aTechnical coefficients and production costs of Conilon coffee in Espirito Santo.h[electronic resource]  c2019  aThe economic and social environment in which coffee cultivation is inserted is becoming increasingly complex and competitive, demanding efficiency and increasing professionalism of producers. According to Callado, A. A. C. and Callado, A. L. (201 5), what was once understood as an economic exploitation of isolated rural properties, is currently part of a wide complex productive system with technological and market interrelations. The rural producer or manager needs to know how the prof?itability of his productive activity is, what the results are, and how they can be optimized by evaluating results, income sources and expenses types and how to seek better profitability (CREPALDI, 2012). The costs calculation presents one of its greatest implantation and development diff?iculties in the productive system due to the necessity of rigor in the control of its elements in order to obtain a correct appropriation of the costs of each product, mainly on the general expenses, that must be shared by the several products cultivated by the producer (CALLADO, A. A. C.; CALLADO. A. L.. 20151...  aConilon coffee  aTechnical coefficient  aCafé conilon  aEspírito Santo (Estado)1 aGALEANO, E. A. V.1 aFERRÃO, R. G.1 aPERINNI, J. L.1 aVERDIN FILHO, A. C.1 aGOMES, W. R.1 aCÓ, S. M.1 aCOMÉRIO, M.1 aBASSANI, L. A.1 aCASAGRANDE, R. P.1 aFASSIO, L. H.  tIn: FERRÃO, R. G.; FONSECA, A. F. A. da.; FERRÃO, M. A. G.; DE MUNER, L. H. (Ed.). Conilon Coffee. 3 edition updated and expanded Vitória, ES : Incaper, 2019. Cap. 30, p. 8935-953. Translated from: Café Conilon, 2017 - Incaper. English translation: Marcele Gualda Pasolini.