Contabilidade de custos na bovinocultura de corte: percepção dos produtores rurais sobre os impactos da pandemia de Covid-19 nas atividades relacionadas à bovinocultura de corte.

Abstract

With the estimate that the world will reach 8 billion people in 2022, the importance of agribusiness goes beyond the economy, but also food. In the 1990s, Brazilian agribusiness grew and modernized through credit assignments, reaching 24.6% of GDP in 2017. Beef cattle farming is significant in the sector, reaching 1.8 million tons of meat exported in 2021 . With the Covid-19 pandemic, several sectors of the economy were impacted. In this way, the present research intends to answer: What is the perception of rural producers about the impacts of the Covid-19 pandemic on activities related to beef cattle, in view of the cost variables and price formation, from the perspective of rural producers? The research used qualitative methods, with the application of semi-structured questionnaires. Four people linked to the management of properties that exploit beef cattle were interviewed in order to collect their perceptions on the subject. According to the interviewees, there was a significant increase in production costs, especially in animal feed inputs. At the same time, there was an increase in the price of @rroba do boi, from R$ 140.00 to R$ 380.00. This rise is attributed to an increase in foreign demand for beef. From 2020, the price of @rroba suffered a retraction, which did not happen with production costs; this resulted in narrow margins for ranchers and an uncertain future scenario, which requires caution and good cost management by producers.