Análise estratégica da evolução dos custos de produção da cultura da cana-de-açúcar em fornecedores dos principais estados produtores do nordeste

Abstract

As one of the main crops in the Brazilian Northeast, sugarcane still lacks well-defined financial tracking processes in the region. This article aims to analyze the evolution of sugarcane production costs in the states of Alagoas, Paraíba, and Pernambuco from 2016 to 2012 (six harvests) and to understand the profitability of production among producers. The study seeks to assess the total cost related to the establishment/renewal of sugarcane fields in producers in the three states and analyze the return on investment in the first year. A descriptive research was conducted, with a qualitative approach through a case study of these producers. Data were obtained through conversations with the producers based on the methodology of the "Campo Futuro" project of the Brazilian Confederation of Agriculture and Livestock, which aims to evaluate the evolution of costs in the country's crops. The analysis of the evolution of sugarcane production costs was carried out in nominal and real terms. Nominal values were deflated using the IGP-DI (General Price Index disclosed by the Brazilian Institute of Economics of the Getúlio Vargas Foundation). The results of this study contribute to the Strategic Cost Management area by indicating possibilities for the application of six practices for sugarcane production activity: cost determinants; value chain analysis; non-financial indicators and metrics; target costing; standard costing; logistics costs.