VIABILIDADE ECONÔMICO-FINANCEIRA DA APICULTURA: ANÁLISE DA PRODUÇÃO DE UMA PROPRIEDADE RURAL NO MUNICÍPIO DE NOVA ANDRADINA - MS

Abstract

The study aims to identify the economic and financial viability of honey production in a rural property in the municipality of Nova Andradina-MS. Methodologically, the research was carried out from a case study, with exploratory and descriptive analysis, of a qualitative nature. The results show revenue of R$ 20.00 per kilo of honey sold, with the average cost varying between R$ 6.67 or R$ 6.06 per kilo, generating a net margin of 54.40% in low productivity or 59.87% in high productivity, with net profit of R$ 10.88 or R$ 11.97; respectively. Among the main costs of honey production, depreciation, packaging and transport of hives were observed. The investment analysis indicates that the discounted payback in low production is 1 year, 5 months and 15 days, and in high production 1 year and 25 days, evidencing the economic and financial viability of beekeeping in the rural property studied. In general, the importance of accounting is highlighted as a support tool for the management of rural enterprises, for improving processes, identifying costs and analyzing the results of activities carried out in rural areas. Still, the results presented about the economic and financial viability of beekeeping are important to help managers in the analysis of decisions about future investments.