Custos da produção de caqui : um estudo de caso no município de São Jorge

Abstract

The constant development of agriculture generates challenges related to the administration of the business. Therefore, the lack of detailed monitoring of the costs involved in the production process directly affects this context. Thus, the present study was guided by the objective of verifying the result of persimmon production in the Santa Cruz chapel - São Jorge, in the 2021/2022 harvest. The methodology used was quantitative, descriptive research, with a case study approach, analysis and interpretation of documental data, being constructed from the content of invoices and notes of the owners. Next, the cost-generating factors in the persimmon production process were identified. Subsequently, the costs involved in the production process were classified into direct and indirect and, finally, the revenue obtained from the sale of production was calculated. Thus, the total cost of production was 60.61% and it was verified that the profit for the period corresponded to a net result of 37.87%.