Gestão de Custos Aplicada ao Agonegócio: Culturas Temporárias

Abstract

   The insums'cost engaged into Agribusiness show to be superior to returns after the product harvest. According to it, the rural entrepreneur must book for means to decrease the production cost, avoid waste and improve planning and activities control, which allow generating precise and opportune information about the real production situation and the result of crops of his property. In this context, the present article aims to elaborate a study about the production cost applied to Agribusiness, specifically on wheat and soya crops, with the purpose of verifying the result per acre. On this way, it shows the result of the global activity and the total profit of each crop connected to the period from April/2004 to March/2005, in a rural property settled in the municipality of Toledo, in the east region from Paraná state. It has been verified that the researched property doesn't have any kind of cost control to help the manager in such management activities. The crops of soya and wheat have shown an instigating profit on the property. It has been concluded that the usage of control in implements and cost management allow information to the manager, that helps in the decision process of the rural activity. The production management and planning propitiate information to improvise the economical and financial performance of the activity.