Custos e rentabilidade na produção de ketchup: uma análise em uma agroindústria localizada no interior do Município de Santo Antônio do Palma/RS

Abstract

The increase in consumption indicators for ultra-processed foods during a Coronavirus pandemic in 2020 revealed the importance of cost management and analysis of results for companies that industrialize these foods. When these processes take place in small agribusinesses, this management becomes even more relevant, as it can be a decisive factor in the life of the company. Thus, this article aimed to help a small agribusiness to identify production costs and profitability with ketchup processing. This is a mixed-approach, exploratory study, which had data collected through unstructured specifications and documental analyses. Production costs were calculated using the activity -based costing method, and profitability was discovered by the Net Margin and Return on Assets indicators. The results obtained show how promising the business is for the company, as the costs calculated are very low compared to the net revenue that the company has from processing this condiment.