Análise de custos de produção de milho no distrito de Chókwè de 2009 a 2013, estudo de caso da empresa MP Development

Abstract

This work deals with the analysis of corn production costs when carrying out their production activities, farmers and agricultural companies aim to maximize their earnings while providing social welfare to their customers, which is why determining production costs is an important aid in the decision-making process. NORDHAUS (2010), says that farmers and agricultural companies often have no power in determining the price of corn, as it is determined by the market according to the law of supply and demand, for this reason producers seek to use production methods at the lowest cost. To collect the data, we used documentary analysis and direct observation. The documentary analysis included a survey of production costs for the period under analysis. Direct observation followed the corn crop that was in the field at the time of the internship. Once the data had been collected, the analysis was carried out using the direct or variable costing system, because according to MARTINS (2000b), This is the most common method used by companies in the process of making administrative decisions related to setting prices. It also makes it possible to immediately determine the behavior of profits in the event of fluctuations in sales, because considering only variable costs allows the administrator to determine how much each product has contributed to absorbing fixed costs, thus identifying the real cost provided by each product produced and sold by the company. The corn production process involves soil preparation, fertilization, sowing, irrigation, weed control, spraying and harvesting. The production costs involved in growing corn are the cost of purchasing materials, fuel, labour costs, the cost of agricultural operations and the cost of agricultural inputs. During the period under analysis, the average revenue, average MC (contribution margin) and MS(Margin of Safety) were 35,908.00 Mts, 12,429.00 Mts and 6,529.00 Mts respectively; the average Unit MC was 4.70 Mts; the average production/ha and average PE (Break-even Point) in kg were 2,682 kg and 1,564 kg respectively; the average Percentage MC and average RC (Contribution Ratio) had the same value of 34% and the average Percentage MS was 17.5%. The optimum points obtained in the analysis of revenue, costs and indicators showed that 2010 was the year in which costs were minimized and revenue maximized, so it should be taken as the reference year for combining production factors.