Análise do resultado econômico consolidado para atividade de produção de soja em grãos em Mato Grosso, safra 2013/14 e 2014/15

Abstract

The position as the largest soybean producer in the country, at least in the year 2016, Places Mato Grosso under strong economic influences resulting from soybean. The objective of this paper is to identify the result of the soybean production activity in the state, considering all the soybean production in the 2013/14 and 2014/15 harvests by all producing agents, so that the consolidated total of production will configure Mato Grosso as an economic agent under analysis. In this sense, the Statement of Profit and Loss for was the tool used to measure the economic result of the activity allied to variable costing method which structure of cost identification occurs at each stage of production and suffers variations according to the level of production, taking into account the total area planted, harvested and quantity of soybean produced in the state, as well as a quotation of costs and expenses at each stage of production. The outcomes analyzed in this paper, within the study period, do not present positive results, only a soybean production does not exceed the economic surplus for the state and its return rate was lower than the interest rate of the Credits that financed the crop.