Custos de produção da cafeicultura no sul de Minas Gerais
Data
2001-01
Título da Revista
ISSN da Revista
Título de Volume
Editor
Universidade Federal de Lavras
Resumo
Apresenta-se, neste estudo, uma proposta de planilha com os custos de produção do café em diferentes faixas de produtividade. A pesquisa baseia-se na teoria dos custos e o local de estudo foi a Região Sul de Minas Gerais, onde foram levantados dados de 48 propriedades de café na safra 1998/99. Considerando os indicadores econômicos obtidos na pesquisa, pode-se concluir que as despesas com os recursos variáveis são as que mais oneram o custo final do café. Os itens que mais afetaram os custos de produção foram a formação de lavoura, no caso dos recursos fixos, e os gastos com a mão-de-obra, principalmente a temporária. Conclui-se, também, que a cafeicultura responde à economia de escala e, no geral, a safra cafeeira de 1998/99 apresentou uma situação de lucro econômico.
A spreadsheet featuring production costs for coffee in different productivity ranges is presented in this study. The survey is based on the theory of costs and the study location was the southern region of the state of Minas Gerais, where data on 48 coffee production units were gathered during the 1998/99 harvest. Taking the economical indexes resulting from research into consideration, one may infer that expenses on variable resources represent the greater portion of the final cost of coffee. The items which affected production costs the most were crop formation, in the case of unvariable costs, and the expenses on labor, especially the seasonal kind. It was also concluded that coffee culture belongs to the scale-economy kind and , as a whole, the 1998/99 coffee harvest ended up economically profittable.
A spreadsheet featuring production costs for coffee in different productivity ranges is presented in this study. The survey is based on the theory of costs and the study location was the southern region of the state of Minas Gerais, where data on 48 coffee production units were gathered during the 1998/99 harvest. Taking the economical indexes resulting from research into consideration, one may infer that expenses on variable resources represent the greater portion of the final cost of coffee. The items which affected production costs the most were crop formation, in the case of unvariable costs, and the expenses on labor, especially the seasonal kind. It was also concluded that coffee culture belongs to the scale-economy kind and , as a whole, the 1998/99 coffee harvest ended up economically profittable.
Descrição
Palavras-chave
Custos de produção, Sul de Minas
Citação
REIS, R. P. et al. Custos de produção da cafeicultura no sul de Minas Gerais. Organizações Rurais & Agroindustriais, Lavras, v. 3, n. 1, p. 1-8, jan./mar. 2001.