Custos de produção do café conilon: análise em algumas regiões produtoras do Brasil

• Autor(a) principal: Paula, Danyelle de Andrade
• Data de Publicação: 2021
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/31919
• topic: Agronegócio; Café conilon.; Custos de produção; Agribusiness; Conilon coffee; Production costs; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

Coffee growing represents one of the main activities that move the country's economy, but it has high costs, which demand an adequate management for the success of the activity. The objective of the work was to identify the cost variables of the conilon coffee culture that registered significant differences between cities in the main producing regions of the country, in the period from 2016 to 2018. The research is quantitative, documentary and descriptive. For analysis, were used Analysis of Variance (ANOVA) and the Scott-Knott test to averages compare. The results showed that the state of Espírito Santo, the second largest coffee producer in the country, presents, in general, higher costs for the culture of conilon coffee, and the lowest costs were registered by the cities analyzed in Rondônia. Labor was the item with the greatest representation in total costs, with a value well above the others, followed by fertilizers also with significant values in relation to the total cost of production of conilon coffee. Was noted that the production costs are statistically different between the cities analyzed, and the variables with the greatest variability in their averages were: pesticides, machines depreciation, cultivation exhaustion and expected remuneration on cultivation. This work can contribute to the knowledge of the costs with greater representativeness in the culture of conilon coffee among the cities surveyed, in order to help the producers to make an adequate cost management and to reach superior profitability. In addition, it contributes to stimulus of public programs and policies in the culture of coffee.