Custo de produção de suínos: estudo nos principais estados produtores do Brasil

Abstract

The present work has as its theme the choice of stock production prices in which the differences between the states and the companies of Brazil occur in the period from 2012 to 2017. Swine breeding, in such a way that it is integrated with the Brazilian agribusiness. Currently, the sector is a prominent position in Brazilian exports. Due to its growth and the specificities of swine, observing an application of cost accounting, any other modality of swine, is necessary for the success and profitability of the business. This research isclassified as descriptive, documentary and quantitative. The Analysis of Variance and the Scott-Knott Test (1974) were used for analysis. Performance indicators are the ones that show the greatest variation among the analyzed units: Labor, Maintenance and Conservation Expenses, Incidental Expenses, Funrural, Depreciation of Facilities and Depreciation of Equipment, Remuneration of Average Capital, Facilities and Equipment. It was also verified that the feeding is a variable of sense of communication in relation to the others. Goiás presents a smaller second for this expense, which can be explained by the lower costs with soy and soy in the region. A variable that is in the second highest average for all states is Transportation Expenses. Goiás and Ceará are the major media for veterinary expenses, who differ statistically from all other states.