Proposta de ferramenta de gestão de custos para a bananicultura norte-mineira

Abstract

Agribusiness is one of the pillars supporting the Brazilian economy, generating employment, income and development for the country. In this sector, production techniques and practices have improved with the use of new technologies. However, in relation to management routines and, mainly, financial and cost assessment, there is no widespread use, with a lack, even in studies and development of specific models for the rural environment. In this context, the North of Minas region is found, which in its majority is represented by family farming producers who do not carry out financial management and controls, making their decisions based on practical experience. One of the justifications for carrying out this work is to encourage and guide producers to have the exact size of the cost of each kilo of banana, as one of the ways to stay in the market is to have a low production cost. Therefore, this research aimed to develop a basic cost management tool aimed at family farming banana production in the north of Minas Gerais. Through the Design Science Research method, the specificities, criteria and items relevant to this management were identified, which were incorporated into the tool and, in the end, validated by the producers participating in the project. The main theoretical bases that supported the construction of the spreadsheet were taken from management and cost accounting. In structuring the formulas and calculations for calculating the results and indicators, the concepts of production cost, depreciation and opportunity cost were used, based on the definitions of the Institute of Agricultural Economics of São Paulo. As theoretical contributions, we highlight the expansion of knowledge on rural cost management, and specifically on banana production. And the practical and managerial contributions are related to the control of all expenses and income related to the rural property and, therefore, the use of real information about the performance of the property and banana production to make more assertive decisions. With this, producers can improve business management, optimize the development of operations and the use of resources and identify possibilities to reduce production costs. Therefore, as a technological product, a tool for cost management in the northern Minas Gerais banana crop was developed