Comportamento dos custos e receitas na produção de soja do estado do Mato Grosso

Abstract

Understanding the costs and their possible impacts on the economic scenario becomes very valuable when it is aimed at revenue growth, so it is necessary to know all the variables that influence the result and that support the decision-making of the managers (LEONE, 2000 ). Therefore, the objective of this research was to analyze the behavior of costs (fixed and variable) in relation to the revenue variation in the soybean crop. For that, the Mato Grosso region was chosen to carry out the research, which, according to data from the National Supply Company (CONAB), is the state that stands out most in soybean production when compared to other Brazilian states. The period analyzed was from 2009 to 2015, by data limits available. From the related data, the Shapiro-Wilk test was used initially as applied methodology, which indicated that the variables did not follow a normal distribution, making it necessary to use the Spearman correlation test, in order to find out The occurrence or not of symmetry between the behavior of costs in relation to revenue. The correlation between them was then observed. Regarding the proportionality of the correlation, we verified the behavior of the force, which showed to be positive and less than 1, which indicates variations in the same direction, that is, directly proportional, however, the value less than 1 suggests that the Variables do not vary at the same intensity.