A Contabilidade de custos na tomada de decisão da produção e comercialização de alface na cidade de Dourados/MS

Abstract

The vegetable market moves the Brazilian agribusiness, being regarded more profitable if compared to other crops such as grain. The producers of leafy vegetables are inserted in the vegetable market, ranging from small family farmers to the major farmers. Among the leafy vegetables, lettuce is daily present on the Brazilian table. In order to know this market and deepening the studies in the application of costs concepts, this study describes the production and marketing of two cases of lettuce producers and, following contribution margin and breakeven point concepts, to argue about the obtained result. The information of two leafy vegetable producers, who sell their productions of a different way: in the street market and in the supermarket, were chosen intentionally and by accessibility. It was made the structured interview with both producers. At the end, it has come to the conclusion that the producer who markets in the street market, directly to the end consumer, can get a better result per unit produced, while the producer who delivers its production in supermarkets, although can get a result really smaller per unit produced, can achieve a higher profit due to its amount of sales.