The cost of growing soybeans on lease of a farm in the municipality of Gurupi - TO

Abstract

Brazil is one of the largest grain producers in the world, especially soybeans, which contributes to the warming of the economy, since in the current scenario, Brazil is second only to the U.S.  General objective: to verify the cost management in the cultivation of soybeans on lease on a farm in the state of Specific: to identify the method practiced in the cost management in soybean cultivation; to identify the most relevant cost in soybean cultivation; to compare the method practiced with the ideal method; to suggest an appropriate cost management method for the property.  Method: bibliographic review and case study, with exploratory and descriptive study in a holding farm in the municipality of Gurupi - TO.  Results: It can be observed that the farm achieved a satisfactory operating result in the range of R$ 3,786,750 (million) result stemming from gross sales revenue subtracted by total costs of insum and infrastructure.  Conclusion: It was possible to compare the method practiced with the ideal method, it is concluded that the method currently practiced is the most ideal and feasible to identify and allocate costs. However, there is no suggestion for the use of another costing method, since the practice meets in all aspects.

Keywords: Agribusiness. Costs. Management