Custos de produção de cana-de-açúcar relacionado ao preço de exportação do açúcar

Abstract

The Cost Accounting directed to the analysis of the expenses incurred by the body in the course of their operations (MARTINS, 2010). Hence, the survey of the sugar cane cost production is important to establish the export price of sugar. Considering the aspects listed, this research raises the question of how the sugar cane costs production behaves toward the export price of sugar. Thus, the purpose of this study was to verify the relations between cost production of sugar cane and the export price matching to the first period from 2006/2007 to 2016/2017. As a methodology, a descriptive analysis conducted with a quantitative approach and a literature search as a technical procedure. Data collection made by desk research of Agrianual in the last ten years – between 2007 and 2017. Based on the results, it checked that the greater the costs related to the operations dependent variables and depreciation of the company, the greater will be the export price of sugar in Reais.