Análise dos Custos da Produção Agrícola Familiar: Um Estudo em uma Propriedade em Manacapuru/AM: Analysis of Family Farming Production Costs: A Study on a Property in Manacapuru, Amazonas

Resumo

Family farming plays a key role in food supply in the Amazon region; however, it faces structural, logistical, and climatic challenges that directly affect its profitability. In this context, the general objective of this study was to analyze the composition of production costs and the economic viability of a family farming property in the municipality of Manacapuru/AM, using the absorption costing method. The research is characterized as a case study, with a mixed approach and a descriptive and exploratory nature. Data were collected through a semi-structured interview and a survey of financial records. The results indicated that fertilizers and climate-related risks represent the largest share of costs, constituting critical factors of vulnerability. The accounting analysis revealed a real unit cost of R$ 32.98 per box, confirming the producer’s mental estimate and the efficiency of his intuitive management. With a selling price of R$ 100.00, a contribution margin of R$ 84.42 and a break-even point of 33 boxes per month were identified, while the average production is 160 boxes, resulting in a 79.4% margin of safety. It is concluded that the short supply chain marketing strategy ensures the profitability of the activity and that the formalization of costs equips the producer with greater decision-making security in the face of market fluctuations.

Tipo

Artigo

Área

Agrárias

Ano

2025

Idioma

Inglês

Páginas

12

Licença

CC BY

DOI

10.51473/rcmos.v1i2.2025.1745

Como citar (ABNT)

RAMOS, Rayssa dos Santos; SILVA, Thayná Guimarães da; OLIVEIRA, Elisângela Leitão de. Análise dos Custos da Produção Agrícola Familiar: Um Estudo em uma Propriedade em Manacapuru/AM. RCMOS - Revista Científica Multidisciplinar O Saber, v. 1, n. 2, 2025. DOI: 10.51473/rcmos.v1i2.2025.1745.