ANALYSIS OF VARIABLE COSTS OF CORN PRODUCTION IN THE STATE OF SANTA CATARINA, BRAZIL

Authors

  • Angela Paula Muchinski Bonetti UNOCHAPECO
  • Ivanir Rufatto UNISEP
  • Antônio Zanin PPGCCA / Unochapec
  • Cristian Bau Dal Magro Unochapecó

Keywords:

Agricultural Cost, Corn Productivity, Agribusiness

Abstract

The objective of the study was to identify the components of variable costs with the greatest impact on corn
production in the state of Santa Catarina in the 2004/2005 to 2016/2017 harvests. For this, a descriptive research
was carried out, conducted through documentary analysis and quantitative approach. For data analysis,
a descriptive statistical analysis and multiple linear regression analysis was done to verify the influence
of variable costs on corn productivity. Costs related to inputs, mechanics, labor, financial cost, marketing expenses,
and other costs were adopted as independent variables in the regression, and productivity was used
as the dependent variable. The results indicate that when cultivation is observed in relation to low technology,
medium technology, and high technology the variable costs increase, and there is an increase in productivity.
The findings refer to the inference that improved productivity is associated with production mechanical investments,
and that the use of labor causes lower productivity.

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Published

2021-03-23

Issue

Section

Scientific research articles and review of the state of the art

How to Cite

ANALYSIS OF VARIABLE COSTS OF CORN PRODUCTION IN THE STATE OF SANTA CATARINA, BRAZIL. (2021). Costos Y Gestión, 100, 84-104. https://ojs.iapuco.org.ar/index.php/costos-y-gestion/article/view/174