Tendência e Sazonalidade nos Custos da Produção de Frango no Território Brasileiro

Abstract

Currently, Brazil is one of the world's largest chicken producers and the export leader. The high technological quality involved in production, government tax incentives, increased grain production and especially the strong integration between agribusiness and producers make up the reasons why the country is so significant in this sector. With the competitiveness of the market, entrepreneurs must increasingly make decisions that help them gain market share. The indispensable tool to achieve this goal is cost accounting, since it helps reduce production costs and improve company results. The agricultural production is characterized by being influenced by climatic, biological and physical issues, so the present work aims to identify the occurrence of seasonality and the tendency for the cost variables of chicken production. These estimates were calculated using multiple linear regression. The production costs used were made available on the Brazilian Poultry and Poultry Information Center (CIAS) website of the Brazilian Agricultural Research Corporation (EMBRAPA), from January 2010 to December 2015, for 7 states (RS , SC, PR, CE, MG, MS and GO). The results show that in all states there is a trend in the variables of costs applied to production, unlike the seasonality that was identified only in specific states and months.