Comparabilidade dos custos de produção da cana de açúcar familiar e empresarial

Abstract

Sugarcane is present in various spheres of society, such as the energy sector through the generation of renewable energy, in the economy with an increasing share in GDP, and the direct and indirect creation of jobs. Due to the importance of this commodity, it is fundamental to the producer, whether family or business, to know the cost control and management mechanisms to improve the efficiency of their business. With this scenario in mind, the present work seeks to analyze the main production costs of sugarcane by comparing family and business productions to identify their variations, similarities, and peculiarities. To this end, data were collected through bibliographic research in periodicals and virtual publications made by bodies specialized in data transformation, where the primary source analyzed was sugarcane’s historical series made available by CONAB, containing information on the expenditures of family and business producers distributed in eleven cities in seven different Brazilian states. It was discovered that the highest expenses and variations of the two agricultural categories are related to labor, transport, and depreciation of improvements and facilities. Regarding efficiency, business agriculture surpassed family agriculture with a bit of variation.