Custos no cultivo do tabaco: um estudo em uma pequena propriedade rural do sul catarinense

The objective of this study was to analyze the costs of tobacco production in a rural property in the Southern region of Santa Catarina. It is qualitative and descriptive research, carried out through a case study, documentary research and semi-structured interview. For this, the data of the sales and purchase invoices, as well as notes of the producer related to the harvest of 2017/2018, were collected. The results showed that the production process has three macro stages: a) Pre-planting; b) Planting, Cultivation, and Harvest; c) Post-Planting. The largest expense was represented by labor, equivalent to 46.78% of total costs; the obtained profit corresponded to 17,03% of the revenue; the Accounting Balance Point found was R $ 37,880.57; the Economic Equilibrium Point was not reached, as it required the minimum sale value of R $ 101,843.36; the Safety Margin found accounted for 36.31% of total revenue. It was found that, at the moment, the producer is not in a position to reduce its fixed costs because these are mainly composed of own labor and depreciation. It can be concluded that cost management in farms is extremely important to obtain better results, considering that this activity has specificities that cannot be controlled by the rural producer.