Análise econômico-financeira de atividades agrícolas de uma propriedade rural

Abstract

This study aimed to analyze the economic and financial viability of two agricultural activities: chicken production, and soybean production, both carried out on a property, located in the rural area of the municipality of Águas Frias - SC. Regarding the methodology, the research is characterized as descriptive-exploratory, carried out through a case study with mixed analysis that is, both quantitative and qualitative. The data collected refers to the period of one year, between July 2020 and July 2021, through a survey of heritage assets, costs, expenses and revenues on poultry activity and on soybean production. This study was known as the cost of ownership management and following this, a statement of all production costs and an income statement of activities was prepared. Subsequently, investments were analyzed using the following valuation methods: Net Present Value, Internal Rate of Return and Simple and Discounted Payback. The results show that the poultry activity, which consists of two aviaries, and considering the analysis of six batches produced in the period, generated a total revenue in the period of R$46,992.66, with an average result per batch of the two sheds of R$7,832.11. This corresponded to an average net margin of 25.70%, and as a financial return on investment, the time was of approximately 5 years and 2 months, with an IRR of 8.30%. Soybean production generated a net margin of 42.20%, considering only one crop of 12 hectares of plantation, with a total revenue of R$139,468.00, and a net result of R$58,860.85, or result of R$66.21 for each bag of soy produced. The payback period on investments was of 2 years and 2 months by discounted Payback, with an IRR of 22.9%. The results indicate that financially, soybean generates greater return on investments in less time in relation to poultry activity, but economically, both are viable in this reality. It is noteworthy that poultry is an annual activity, different from soy planting which is seasonal, and provides revenue in only a specific period. In general, the importance of accounting in rural areas is highlighted to support the analysis of the performance of the activities developed and in the decision-making of the producer.