THE VALUE OF COST MANAGEMENT FOR THE FAMILY FARMER IN SOYBEAN PRODUCTION

Abstract

This study highlights the relevance of cost management for family farmers who produce soybeans. To this end, we sought to analyze the cost management of soybean production in a family farm in Vale do Ivinhema (MS). Methodologically, the present research is characterized as qualitative with descriptive nature, case study with field research, application of interview and content analysis. The theoretical foundation is based on the literature on agribusiness, the soybean agro-industrial complex, family farming and cost management. To collect the data, semi-structured interviews were used and information was collected from producers regarding the agricultural production of the 2022/2023 soybean harvest. The family has been running the property for more than 60 years, however among the 3 children only one continued in the agricultural segment. The level of education among the interviewees presents an educational contrast, contributing to an analysis of different generations in the management of soybean production. Production costs are currently managed by the son, who closely monitors the price of inputs. In the 22/23 soybean harvest, a deficit result was found due to difficulties in following the financial market and the need for liquidity in times of low commodity prices. The result presented in a theoretical way contributes to previous studies, by discussing the complexity of family farm management, the importance of continuous adaptation and the balance between experience and technical knowledge to face the challenges in an agricultural scenario in constant evolution.