ANALYSIS OF THE COST OF PRODUCTION OF SOYBEAN CULTURE IN A SMALL RURAL PROPERTY IN JAGUARI - RS
DOI:
https://doi.org/10.12662/2359-618xregea.v10i2.p33-47.2021Keywords:
Cost Accounting, Agricultural Production Costs, Commodities CostsAbstract
This study sought to analyze the costs and profitability of an agricultural property and compare them with the average production costs in the Center-South of Brazil. The research is characterized as descriptive, with a quantitative approach, and can also be understood as a case study, with collection of documentary data. The data were made available by a small rural producer in the municipality of Jaguari - RS and, later, organized in an electronic spreadsheet, in which calculations were performed based on a methodology similar to that of IMEA. It was found that the property had a profit and that, in relation to the average of the Central-South region, the costs per hectare were lower, but the costs per bag were higher. It was proven that cost accounting is a tool that assists rural producers to organize and identify the costs of the production process, providing them with the control and the correct decision making to ensure efficiency and profitability.
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