Costs management in maize and soybean production

Felipe Dalzotto Artuzo, Cristian Rogério Foguesatto, Ângela Rozane Leal de Souza, Leonardo Xavier da Silva


Purpose – This research aims to identify and analyze the relationship between the elements that make up maize and soybean production costs and the revenue earned from the respective productive activities.

Design/methodology/approach – We used production cost data from Conab and the market price of maize and soybean obtained from FAO in our analyses. These data were analyzed from 1997 to 2016. The study is based on the Neoclassical Theory of Firm and its subdivision: Cost Theory.

Findings – The data showed that the variables related to the production costs of maize and soybean are associated with the gross revenue ha-1. Therefore, it is possible to predict them from the regression equations. Based in these findings, farmers will have a tool that may be used in making of the best decision when they purchase agricultural inputs.

Originality/value – The main contribution of this paper relates to the possibility to predict maize and soybean revenue from the cost variables that are part of the production cost of these commodities. In this context, an interpretation of production costs, analyzing the variables involved in the cost of the crops, and with a consequent evaluation of the information on the gross revenue ha-1, enables information to be obtained for decision-making regarding the agricultural activities.


Accounting; planning; agricultural management; agribusiness.


Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM

Av. da Liberdade, 532 - São Paulo - SP Brasil Cep. 01502-001 Tel. 55 11 3272-2340
 The RBGN adopts the Creative Commons licens CC-BY Creative Commons Attribution 4.0 

The RBGN has the financial support from Fundação Escola de Comércio Álvares Penteado - FECAP and development agencies Conselho Nacional de Desenvolvimento Científico e Tecnológico - CNPq and Coordenação de Aperfeiçoamento de Pessoal de Nível Superior – CAPES.

Desenvolvido por:

Logomarca da Lepidus Tecnologia