This study aimed to verify the costs and results obtained from the tambaqui creation activity in captivity in the municipality of Pimenta Bueno - RO. The study refers to the growth and fattening cycle ranging from ten (10) and twelve (12) months. The city has a natural vocation for aquaculture as it belongs to a state which has seven river basins with water availability of 16.000m³. The survey was conducted in four producing properties tambaqui in ponds. To obtain the data we used a semi-structured interview guide which was applied to producers; the interview was obtained information on costs and tambaqui the sale value. It is identified that trainers items of costs are labor, feed, fry and depreciation of the equipment used in the activity. It was found that the property "A" a kilo of tambaqui cost R $ 2.12; the property "B" cost R $ 4.79; the property "C" the cost per kilogram was R $ 1.52 and the property "D" a kilo of tambaqui cost R $ 4.86. The value of sales on properties respectively: R $ 6.50; R $ 7.50; R $ 6.00 and R $ 6.50. Presented one result per kilogram of R $ 4.38 in the property "A"; R $ 2.71 in the "B" property; R $ 4.48 in the property "C" and R $ 1.64 in the property "D".

In view of the continuous expendi- ture on pension effecting the State budget adversely, the Central and State Governments were spell bound to think over to `change Pension System. An NDC (Non-financial defined contribution and also notional defined contribution) scheme is a defined contribution i.e. pay-as-you-go (PAYG) Pension scheme.1 On the rationale for undertaking pension sector reforms by switching over to the New Pension System viz Contributory Pension System for new recruits to Central Services joining service from 1 January 2004 onwards and constituted the PFRDA as a Statutory Body to regulate and promote growth of pension schemes and funds.

This paper provides an overview of the Indian Services sector. Services sector is the lifeline for the socio-economic growth of a country. It is today the largest and fastest growing sector globally contributing more to the global output and employing more people than any other sector. In alignment with global trend, the Indian Services sector has witnessed a major boom and is one of the major contributors to both employment and national income in recent time. Services sector in India today accounts for more than half of India’s GDP. Since independence, there has been a marked acceleration in Services sector growth in India.

All of us expect to grow old. Today and tomorrow more and more of us will realise our expectations. We are faced individually with the need to provide for old age, but the ultimate focus was concentrated on welfare.1 Pension provision in most countries is a combination of public (unfunded) schemes, publicly mandatory contributory schemes and voluntary private retirement savings.2

Activity based costing (ABC) systems claimed conventional managing accounting systems created confusing costs in a modern-day, turbulent, frequently altering business surroundings and implem- enting Activity based costing system would help the organization to get rid from difficulties, therefore activity-based costing (ABC) shows the sign of enhanced compet- itiveness and efficiency in every organization. The purpose of this article – after analyzing the existing literature in the field – is to emphasize those new cost systems such as ABC could be a strong that assures competitiveness and efficiency for each company. Another objective is to present that, besides its disadvantages, firms implement the ABC system because it allows superior tracking of costs to objects, superior allocation of expenses to cost objects, financial and non-financial analysis and measures valuable to managers and management accountants in the decision making process.