Gestão de custos no cultivo de soja em uma fazenda no Estado do Tocantins

Abstract

The present work is an exploratory research that sought to verify how cost management is carried out and what are the most relevant costs in soy cultivation on a farm in the state of Tocantins, also bringing the economic result of the crop. For this, the Agro ABC Farm, located in the municipality of Miranorte do Tocantins, which planted soybeans in the 2020/2021 harvest, was selected. The research has a qualitative character where data was collected from the reports of the agricultural control manager. The study demonstrated the different types of inputs used during the Harvest and their respective participation in the total cost of the farm's harvest, the costs with the infrastructure necessary for production to take place were also analyzed, with the most relevant costs being: fertilizers, fertilizers, seeds and salaries. The research also exposed that the total costs represented 59.21% of the total sales value, therefore the farm obtained 40.79% of gross profit on sales.