Inovação na Gestão de Custos de Agricultura Familiar na Produção de Soja

The knowledge of the behavior of costs is a key factor for the administration and control of the rural property, especially for those destined to the production of the soy, in view of the high investment involved. Management based on planning that provides the projection of expected results, considering production costs, can enhance the results of the rural company, in addition to allowing comparative analyzes to be carried out in the use of different methods, inputs and operations; thus boosting profitability. In this context, the design and validation of an electronic spreadsheet capable of quantifying the costs of soy production, in order to demonstrate the viability of the crop, gains importance. Thus, with the help of the Excel tool, a spreadsheet of the cost of soy production was prepared, detailing all costs linked, from planting to transportation, until the deposit after harvest. For this, a bibliographic survey of the soy production stages was carried out, as well as the validation in practice of these stages with farmers, through a checklist. The methodological approach used can be classified as combined, because in addition to the bibliographic study, it is proposed to model an electronic spreadsheet capable of manipulating the costs of soy production. Among the contributions, it was found that there is no great disparity between the theoretical (bibliographic study) and practical (farmer); fact proven with the validation of the checklist of the soybean production steps.