Analysis of the production costs of iceberg lettuce, sorrel, mustard and rucola in a rural property in the municipality of Volta Redonda, RJ

摘要

The objective was to analyze the production costs of the different vegetables produced by family farms in the Volta Redonda city, RJ. Four vegetables were identified (lettuce, chicory, leaves mustard and rucola) with greater commercialization on the property and cultivation was followed in three productive cycles, during an agricultural year. All costs involved and production indicators were recorded, using field spreadsheets. Subsequently, economic data were analyzed, using the methodology proposed by Matsunaga et al. (1976) and Lopes and Carvalho (2001), carrying out the analysis of production costs, determining the main components and economic efficiency of indicators: gross margin, net margin, net profit, costeffectiveness and simple profitability. Inputs, labor, prices and revenues from the sale of vegetables were identified. Losses were high during cultivation and commercialization, which is responsible for the decapitalization of the farmer. Of the total of vegetable crops produced, only the rucola had a total unit cost of production (R$ 1.15), less than the unit revenue (R$ 1.38), which made the cultivation of the vegetable garden financially viable, however when considering marketed vegetables, discounting losses and the need to have two rucola feet to compose a sauce in their marketing, rucola has a negative result (loss). The leaves mustard that presented the total unit cost of production (R$ 1.46) higher than the revenue obtained (R$ 1.38) per marketed vegetable, presented a positive result (profit), since only the leaves are sold, the foot remaining in cultivation until completing its physiological cycle. The lettuce, the chicory and the rucola in the studied conditions promoted the decapitalization of the farmer, because the revenue obtained from the commercialization was not enough to cover the total production costs, whereas the leaves mustard was the one that presented attractiveness for investment, because it presented positive and simple profitability. The study contributed to determine the production costs and to guide farmers which planning and management activities should be taken in order to maximize the use of financial resources, as well as reduce losses in the production chain (production and marketing).