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The accounting studies the patrimonial situation and financial the economic performance of an entity, and the agronegcio studies all commercial relation and industrial involving the productive and agricultural chain or pecuria.com the accounting and the agronegcio come to the idea to search clarification on the subject in anci to establish paramentos of agreement that are passveis. According to DUTRA, (2001) Verification of costs it consists of its accumulations for each type of unit or function that fits refined and to be mensurado with precision, and inside of a cost system exists such measures to be taken, knowing that to analyze all a system of cost of a company it has that coffer with all the responsibility cabveis since of its fixed costs the 0 variable and all qualification of costs in compensation it increases more the varieties of you analyze for its taking of managemental decisions basing on information more complete and objective. For Dutra (2001, p.249) ‘ ‘ the methods of costs are based on operation of costs, where its predominant order in rateios is changeable in agreement, for ways of costs and expenses that if can reach inside of one empresa’ ‘.

Arajo (2009), at the beginning of the sprouting of the agronegcio existed ways that well were not suggested for the manual work that the man would go finds new concepts and methods for its survival in the field of agriculture why specific knowledge did not exist on as to work, and were in the beginning of its development, and the man with passes of the times was extracting information and getting success with its evolution automatically. This system backwards great relevncias for the market due its vises of as the branch of the agronegcio in agriculture functions, and backwards information essences for taking of decisions, as to act as the changes before the portire and after it, which methods will be implanted for always work with this type of sistmica in agronegcio.e searching to evolve so that the market is benefited with these methods..

Of this form, it can be affirmed that the ergonomics can carry through partnerships with some areas of knowledge, as the Medicine of the Work, Social Engineering of Production, Sciences and with the Economy; even so distinct areas that, aim at to establish ethical lines of direction and techniques, that is; the idea is to adapt the work to the human being and never in contrast, however, in some cases, had the internal difficulties of the organizations, the practical one finishes occurring in inverse way, either for insufficience of technique, financier or organizacional politics. According to Vidal (2002), the work of the ergonomics aims at to decide the problems that appear in the professional life. The modalities and the fields of the ergonomics can to be: ) how much to the object: production and product ergonomics; b) how much to the perspective: conception and intervention ergonomics; c) how much to the purpose: ergonomics of correction, framing, remanejamento and modernization. To follow, the field of performance of the ergonomics is presented: Ergonomics of Product and Production: The product ergonomics is come back toward projects of diverse devices, as tools, utensils, furniture, clothes, etc. hards by clicking through. the production ergonomics foca the norms and procedures (technician and human beings), verifying the conditions in the execution of the tasks in the work environment. It is called simultaneous ergonomics, therefore, one contributes with the other.

Ergonomics of Intervention: One is about the reply to be given to the customers, users, consumers referring the implantation of an ergonomic action. Ergonomics of Conception: Elaboration of new products, processes, methods of work and/or systems. Search change of habits in the form to think and to make, aiming at always improvements. Ergonomics of Correction: Search to correct or to minimize the discomfort in the ranks of work, its routines and procedures of the laborativas attributions. Ergonomics of Framing: It aims at the implementation of standards to be taken care of, in agreement strategical questions, imposed for the legislation or unions.

The strategy is a concept. This represents an important implication, that is, that all the strategies are abstractions that exist only in the mind of the interested people. It is important to remember that nobody never saw a strategy or touched in it; all strategy is an invention (MINTZBERG, 2001, P. 30). Relating the different definitions of strategy that Mintzberg and Quinn (2001, P. 31) develop, as much how much as plain is observed that and/or standard can be compatible with perspective and position.

An example is the emergent strategy that it is characterized by a behavior standard that is recognized as an excellent action for strategy, to the point of being enclosed in the strategical planning, becoming plain. In such a way, the general perspective gave edge to a standard, that emerged as strategy. According to Mintzberg and Quinn (2001), the perspective of a company can be considered one ' ' personalidade' ' , in which, through previous experiences, and its relation with environments can mold to a standard. These perspectives, a time established are difficult of being modified. , The more in such a way consistent they are the perspectives, more consistent go to be the standards while the position becomes less consistent. 2,3 Empreendedorismo and Inovao One of the great differentials detached for Porter (1998) are the companies who reach competitive advantage by means of innovative actions, then what it really creates is the perception of chances inside of a sector that the competitors ignore.

People with innovative profile, in marked they are recognized for being enterprising. According to Shumpeter (1828), ' ' the essence of the empreendedorismo is in the perception and the exploitation of the new chances in the scope of negcios' '. For it, to undertake always has to see with creating a new form of use of used resources already, where they are dislocated from its traditional job and citizens the new combinations.

The origins of the tobacco are linked directly since primrdios of our settling for the Portuguese, according to some historians, the deriving economic support of the production of the tobacco in Brazil and the Bahia. in this last occurrence in the Recncavo, was a watershed for the social, cultural and economic development of the related region, even so today in lesser intensity. Ahead of this context this scientific article has for purpose to evidence which the resultant contribution of the agricultural activity of the tobacco for the Recncavo, without disrespecting the national context. Aiming at to take care of this proposal, the subdivision of the research was elencada of the following form: First Topic? The origins of the tobacco in the world, evidencing that the fact occurred as some historians, simultaneously with the desbravamento of Americas for Cristovo Columbus. According to Topic? The initial culture in the world, Brazil and the dissemination in the Europe is dated. Third Topic? it all shows the art of the process of the tobacco, since plantation until the commercialization of the finished product.

Topical room? It makes boarding of the culture of the tobacco and its impact in the Brazilian economy, the measured periods of crisis and the first ones that they had directly reflected with the Brazilian economy. The fifth Topic? it tells to the passage of the culture of the tobacco in the bahian Recncavo and which its contribution in the national scene, beyond citing the moments of apogee and crisis and the cities that if had more intensely detached with the production and all inherited the cultural and economic legacy. 1,0 Origins of the Tobacco in the World the discovery of in agreement tobacco Heifer (2001) I appeared since the first trip of Columbus to Americas. Rodrigo de Jeres and Lus de Torres, friends of Columbus, had found the plant in Cuba, enter perpassar of days 2 (two) and 5 (five) of the month of November of the year of 1492, as register in the SINDIFUMO (Union of the Industry of Fumo of the State of So Paulo).