O VALOR DA GESTÃO DE CUSTOS PARA O AGRICULTOR FAMILIAR NA PRODUÇÃO DE SOJA

Abstract

This study highlights the relevance of cost management for family farmers producing soybeans. To this end, we sought to analyze the cost management of soybean production on a family rural property in Vale do Ivinhema (MS). Methodologically, this research is characterized as qualitative with a descriptive nature, a case study with field research, interview application and content analysis. The theoretical foundation is based on the literature on agribusiness, the soy agro-industrial complex, family farming and cost management. To collect the data, we used a semi-structured interview and collected information from producers regarding agricultural production for the 2022/2023 soybean harvest. The family has run the property for over 60 years, however, among the 3 children, only one continued in the agricultural sector. The level of education among the interviewees presents an educational contrast, contributing to an analysis of different generations in the management of soybean production. Production costs are currently managed by the son, who closely monitors the price of inputs. However, in the 22/23 soybean harvest, a deficit result was found due to difficulties in keeping up with the financial market, and the need for liquidity in times of low commodity prices. The result presented in a theoretical way contributes to previous studies, by discussing the complexity of family agricultural management, the importance of continuous adaptation and the balance between experience and technical knowledge to face the challenges in a constantly evolving agricultural scenario.