Revisão de literatura sobre o impacto do gerenciamento de custos na lucratividade das fazendas produtoras de café

Abstract

The coffee market requires accounting planning to achieve greater results, using cost management to make decisions regarding all activities on the property, which makes cost management an essential tool for companies to offer the market quality products at a lower cost than those offered by competitors. Coffee production costs are fundamental instruments in identifying competitiveness among producing locations, they serve to characterize the efficiency of productivity, to analyze the impact of inputs on costs and their consequences on production, and are also fundamental to measure the income of properties. . The objective of this work is to analyze the management of production costs of coffee producers in the main producing regions of the country through a bibliographical review. Data collection for this study was carried out through published articles that analyzed the costing methods used, thus sampling a set of 10 articles that encompass the costing of coffee production in the main producing regions. The results obtained were that, for the most part, the variable costs are the most responsible for the production costs, another factor observed is that these costs vary according to the coffee species. The results indicate that, in most of the works analyzed, the costs of pesticides, machinery, labor and the producing region represent most of the variations in the costs of coffee production in the country. It was possible to observe with this study that it is essential for producers to know about the costs, expenses and profits of the property in order to make assertive decision-making in order to reduce errors, damages and losses.