Resultado da exploração do cultivo da soja como produtor e como arrendador: uma análise comparativa em uma propriedade rural de Júlio de Castilhos/RS

• Autor(a) principal: Piccinin, Yvelise
• Data de Publicação: 2017
• Idioma: por
• Título da fonte: Manancial - Repositório Digital da UFSM
• dARK ID: ark:/26339/0013000004v6p
• Texto Completo: http://repositorio.ufsm.br/handle/1/18251
• topic: Atividade rural; Cultivo da soja; Arrendamento; Rural activity; Soybean cultivation; Operational leasing; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The agricultural activity is an important source of income for several families who use it. Moreover, this activity presents various risks related to its peculiar features. For the rural producer owner of the land arises the alternative for the exploitation through it’s leasing. Therefore, the problematic of this research consisted in the lack of data and information of an operational and tributary nature, which could support a rural producer between exploring the activity of soybeans as a producer or as a leaser of the property, analysing the value of the difference in the results between one option, in relation to another. In this approach, it was objected, to respond to this problematic through the characterization of soybean cultivation and of the property, where the expenses associated with the cultivation and commercialization of soybean were determined and identified in the rural property, and subsequently, to find the result obtained with the soybean crop in the 2016/2017 harvest. Moreover, it was determined the results from a possible lease in the period 2016/2017 of the rural property for the cultivation of soybeans, and, finally, compared the result obtained when the soybean is produced with the gains from a possible lease. In its methodological aspects the research is characterized as qualitative, to meet its objectives, it consists in a descriptive search. In terms of procedures, it was adopted a bibliographic and documentary research; of observation; and, lifting technique denominated semi-structured interview. It should be emphasized that the research is classified as a case study. Among the main results, soybean cultivation (R$168,612.81) was presented as the most profitable option in relation to the lease (R$46,450.05), after considering operational and tax aspects.