MÉTODOS DE CUSTEIO E LUCRATIVIDADE DE LAVOURAS DE CAFÉ CONILON NA REGIÃO DE SOORETAMA-ES

Abstract

This study seeks to analyze the existing costs and demonstrate the profitability percentage in Conilon coffee plantations in the region of Sooretama / ES, in the 2019/2020 harvest. This analysis is relevant, because thus, producers are aware of the real financial situation of their coffee plantations and can make decisions about maintaining or changing the type of planting. The study used four (04) different properties and producers. A separation was made between cost and expense, calculations of the absorption costing methods, variable and based on activity, and the profitability indices of each crop. The results of the profitability indexes obtained an average profit of 57.87%, showing that all the analyzed crops had a profit in the period under analysis. As for the costing methods, variable costing was presented as the most relevant in the producers' decision making, since 76.11% of the product costs refer to the variable cost. Thus, it is identified that research is important for the decision making of coffee producers in the region and surroundings, both in relation to profitability and the costs applied to the product in order to guarantee the continuity or not of plantin.