Gestão de custos no agronegócio: um estudo na produção de hortaliças orgânicas em uma propriedade rural das Várzeas de Sousa.

Abstract

The consumption of organic vegetables has been growing in recent years due to the promising market, requires large investments, creating production alternatives required by agribusiness. This study aimed to analyze key management benefits of cost management in the production of organic vegetables on a farm in Sousa Wetlands, identifying the costs incurred in the production, the cost of product sold using the main costing methods. We analyzed the contribution margin of organic production and profitability of vegetables, as well as to reflect on the main aspects for adoption of Activity Based Costing and analysis / cost / volume / profit in the productive activity of vegetables. Based on the descriptive and exploratory research with an emphasis on quantitative and qualitative approach, there was an interview with farmers, through a semi-structured questionnaire. Among the main results, it was found that the property has an organizational dynamic that makes use of management mechanisms, which bring the methods used in this study. It was noticed that the production of vegetables presents a satisfactory profitability, although injury occurs in some cultures. It is important to point out by the way the property is organized, the ease in which data collection was carried out, as the owner registers all monthly costs in a systematic way. However, it is clear that this still did not consider the losses occurring in some cultures, although that production offset by growing other more profitable.