Análise comparativa da metodologia da CONAB e IMEA : um estudo de caso do custo de produção do milho em Mato Grosso

Abstract

This thesis aimed to analyze the different costing methodologies between the National Company of Food Supply (Conab) and the Mato-grossense Institute of Agriculture Economy (IMEA) in the costing of corn production in Mato Grosso.The study is based in documentary data, focus on 2023/2024 crop in the regions of Primavera do Leste, Sorriso e Campo novo do Parecis. This research highlights the importance of the cost administration in agriculture production and stands out the detailed estimate for maximizing and profitability of the sector. The data was collected in the IMEA and CONAB sites. Both sites publish their main production cost report periodically. The comparative analysis between the two organization allowed us to identify affinities and differences in their methodology, classifying the cost in three main categories: variable cost, fixed cost and factors income. Sorriso region presented the biggest production cost according to IMEA (R$ 6.208,87), while according to CONAB it was Campo Novo do Parecis (R$ 6.388,66). The variable cost were the most significant, reaching 85% (CONAB) and 74% (IMEA) of the total cost. This results highlights the efficient control necessitates of the supplies to increase profitability and sustainability. It was concluded that, although in a limited way, both methodologies can serve as a reference to support decision making regarding corn farming. They provide a comparative basis between the estimated production costs by the institutions and those calculated individually by each company. However, it's worth highlighting that the methodologies used by both institutions do not fully adopt the guidelines established by the Brazilian Accounting Standards.