Valoração econômica da produção de soja na região da Grande Dourados, MS: uma análise ambiental e contábil

Abstract

This work had to aim to measure the participation of environmental soil resource in the training value of the soybean sack cost. Alternatives are sought-for integration of the sales price of the composition by adding eco-efficiency actions. Measured it is also the economic and financial situation, by the economic result of soybean production system in the 2014/15 crop, for the region of Grande Dourados-MS. For this, we developed a study with the overall objective to identify, measure and highlight the relationship between economic and environmental responsibility inherent in grain production. For calculating values related to environmental resource, we used the Replacement Cost Method, as valuation metric. To calculate the economic result, the approach was employed in economic management - GECON. The results show that kept the production model, by conventional farming, currently adopted in the region, there is hardly opportunity to market value the environmental soil resource in the final price of soybeans. Like a exit strategy to this prevailing situation is adding value to the product via sustainable farming practices and responsible management. Another result found evidence of a reduction in the asset value suffered by the investment available for soybean production in the Grande Dourados-MS area. It was identified by area of responsibility, the participation of these in relation to the overall result, highlighting bottlenecks for action planning cycle, execution and control, the controller scope. The current models of production, kept financially, via subsidies, might not offer business and environmental sustainability. The results reinforce the need for detailed studies by current models of economic and environmental management that address sustainability.