Análise da lucratividade do tabaco em economia familiar.

Abstract

The main objective of this study was to analyze the profitability of tobacco production in a family economy property located in Venâncio Aires/RS considering the 2018/2019 harvest. The methodology used was qualitative descriptive research and data collection was classified as documentary research. The data were collected through the fiscal documents and information provided by the producer. The following stages were defined in the study: pre-planting, planting, cultivation, harvesting and post-harvesting of tobacco production. The total cost was R$ 27,934.61 being classified as direct costs totaling R$ 9,843.78 and indirect costs R$ 18,090.83. With the help of Excel spreadsheets, liquidity and break-even point calculations were performed. The DRE pointed out loss due to the hailstorm in October 2018, however if there were no climate variable, the producer would make a profit. Through the calculation of the Points of Equilibrium considering the actual revenue obtained and the cost calculated it is observed that the property did not achieve the expected results. On the other hand, the liquidity indexes showed results that point to healthy performance of the property. It is concluded that the knowledge of economic analysis and analysis of costs in rural property are of extreme importance in the organization and control of production in which they reflect directly in the result of the harvest.