O objetivo central desta pesquisa foi estimar o benefício econômico do Parque Nacional Cerro Corra - PNCC localizado no Departamento de Amambay no Paraguai mensurando o valor obtido pelas pessoas que o visitam. Os métodos aplicados foram o Método de Custo de Viagem TCM assumindo uma distribuição de Poisson e o Método de Valoração Contingente CVM utilizando o modelo referendo com distribuição de probabilidade logística. Realizando uma amostra aleatória os dados foram coletados durante os meses de setembro a dezembro de 2007 e janeiro de 2008, efetuando-se 380 entrevistas com aproveitamento de 347 delas. Através do TCM o valor médio do excedente do consumidor por visitante foi de R$ 9,54, enquanto que, por meio do CVM, obteve-se um valor médio da DAP e/ ou benefício por visitante de R$ 8,95, notando-se uma diferença de 6,18% a menos para o CVM. Evidencia-se que por ambos os métodos o PNCC possui em geral um benefício econômico para seus visitantes. / The central objective of this research was to estimate the economic benefit of the National Park Cerro Corá PNCC located in the Department of Amambay Paraguay measuring the benefit received by its visitors. The methods applied were the Travel Cost Method TCM assuming a Poisson distribution and Contingent Valuation Method CVM using the referendum model with logistic probability distribution. Data were collected between September of 2007 and January 2008. The total number of questionnaires applied was 380 with 347 of them used for econometric purposes. A random sample was used to collect the data. Through TCM the average consumer\'s surplus for the visitor was R$ 9.54, while using the CVM the estimated mean value of WTP (or benefit by visitors) was $ 8.95. The difference between the two methods is 6.18%. There is evidence from these estimates hat PNCC have an overall positive economic benefit to its visitors.

O objetivo central desta pesquisa foi estimar o benefício econômico do Parque Nacional Cerro Corra - PNCC localizado no Departamento de Amambay no Paraguai mensurando o valor obtido pelas pessoas que o visitam. Os métodos aplicados foram o Método de Custo de Viagem TCM assumindo uma distribuição de Poisson e o Método de Valoração Contingente CVM utilizando o modelo referendo com distribuição de probabilidade logística. Realizando uma amostra aleatória os dados foram coletados durante os meses de setembro a dezembro de 2007 e janeiro de 2008, efetuando-se 380 entrevistas com aproveitamento de 347 delas. Através do TCM o valor médio do excedente do consumidor por visitante foi de R$ 9,54, enquanto que, por meio do CVM, obteve-se um valor médio da DAP e/ ou benefício por visitante de R$ 8,95, notando-se uma diferença de 6,18% a menos para o CVM. Evidencia-se que por ambos os métodos o PNCC possui em geral um benefício econômico para seus visitantes. / The central objective of this research was to estimate the economic benefit of the National Park Cerro Corá PNCC located in the Department of Amambay Paraguay measuring the benefit received by its visitors. The methods applied were the Travel Cost Method TCM assuming a Poisson distribution and Contingent Valuation Method CVM using the referendum model with logistic probability distribution. Data were collected between September of 2007 and January 2008. The total number of questionnaires applied was 380 with 347 of them used for econometric purposes. A random sample was used to collect the data. Through TCM the average consumer\'s surplus for the visitor was R$ 9.54, while using the CVM the estimated mean value of WTP (or benefit by visitors) was $ 8.95. The difference between the two methods is 6.18%. There is evidence from these estimates hat PNCC have an overall positive economic benefit to its visitors.

This study examines multiple destination recreation trips and the economic valuation of recreation sites using the travel cost method. One common assumption of the travel cost method is that all travel costs incurred by a visitor are exclusively for a trip to a single site. However, this assumption is often invalid, particularly in the eastern United States where there are numerous recreation areas close to large urban populations. Few researchers have attempted to overcome the difficulty of incorporating multiple destination trips into the travel cost method. Those researchers that have proposed methods have not provided a definitive guideline for how to account for multiple destination trips in the travel cost method, and have not compared their methods. This study proposes a simple model to assist in understanding the varying suggestions by researchers who have attempted to incorporate multiple destination trips into travel cost analyses. The difficulty of defining a recreation good or service, the identification of recreation substitutes, and possible decision processes used by individuals to identify recreation trip destinations are also discussed. Data collected at Shenandoah National Park, Virginia, are used in a zonal travel cost model to estimate the consumers' surplus associated with on-site recreation use at the Park, and to compare proposed methods for handling multiple destination trips. The results of this study show that the travel cost method is sensitive to assumptions about multiple destination visitors, as well as which visitors are included in travel cost analyses. Consumers' surplus estimates ranged from $38 to $8249 per visitor, depending on the assumptions about multiple destination trips, and which visitors were included in the analyses. The results of this study suggest that the travel cost method can be used as an information system, rather than as a method to determine a single estimate of recreation value in monetary terms. The travel cost method is capable of providing a manager with information about relative magnitudes of willingness to pay for a resource by a variety of visitor groups. By varying the assumptions about visitors to the site, a manager can determine a range of consumers' surplus estimates, which may be more useful than a single estimate, to better assist in management decisions regarding the mixture of resources desired by individuals. / Ph. D.

The theoretical part of the graduation theses describes the theoretical basis of the exist broad issue and involves the basic processes and methods of bookkeeping and creating of the final accounts at accounting period of the year 2009 in accordance with actual legislation. The practical part of the graduation theses includes practical application of the theoretical basis onto the concrete company. The output of the graduation theses will be the methodology of accounting and creating of the final accounts at accounting period of the year 2009 for the concrete company.