Análise dos custos de produção de soja em uma propriedade do interior de Passo Fundo

Abstract

This work addresses the control of results on a family farm, emphasizing the importance of evaluating financial performance in a sector subject to climatic challenges and seasonality. The Rosso Company, located in the north of Rio Grande do Sul, is the focus of the analysis, operating in the cultivation of soybeans. The research problem focuses on evaluating the company's financial results from September 2022 to April 2023, and identifying improvement strategies. The general objective of the following study is to determine the costs and results of soybean cultivation on the property. The specific objectives fit into addressing spending, investments, costs and recommending actions for the company's prosperity. The research method is quantitative, based on primary data and documentary analysis. The results revealed a challenging financial performance, with negative gross and net margins due to a prolonged drought and rising production costs. Gross operating revenue totaled R$352,270.00, while the cost of goods sold was R$454,308.89. After deducting operating expenses, net profit for the year was -R$ 119,945.00, representing a negative margin of -34.38%. Recommendations include crop diversification, more advantageous negotiations on agricultural inputs and more efficient expense management. Although the initial objectives were not met due to adverse weather factors, the recommendations propose a path to improve the company's financial resilience in the future, with cost management, training and ongoing capacity building.