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This article aims to show how egg production becomes increasingly a major Brazilian poultry activities. A joint production with the costing system clearly demonstrates the best decisions to be taken, alternatives that allow a better profitability for the producer and the best methods to be followed. In this context, the study was conducted at the Granja Irmãos Ciotta in order to obtain a better understanding of management accounting system in egg production. This research was descriptive and was implemented through a case study.

Análise do custo de produção de ovos e a oscilação no preço de venda: uma visão gerencial