Controladoria no agronegócio: Comportamento de custos e rentabilidade da soja nas principais regiões produtoras brasileiras, ao longo das últimas duas décadas

Abstract

Soy is among the most significant crops for the world economy, it is an export activity and contributes to one of the biggest movements in the country's economy, representing about 25% of GDP. This work aims to analyze the variations in the profitability of soybean production, given the changes in costs, productivity and sales price observed in the main Brazilian producing regions, given the relevance of the crop to the economy. Seven cities were selected and the data used refer to the cost, price and productivity of production collected in the Conab database. It was observed that despite constant changes in revenues and costs, over the decades of 2001/10 and 2011/20, in few Brazilian producing regions a significant growth in profitability was observed. In addition, both the t Test, for differences in means, and the correlation analysis, show that revenue is more associated with variations in profitability than cost accounts, in the soybean crop, in the hub cities examined in this study.