Use of costing methods by agribusiness as a way to generate competitive advantage

摘要

This research has the general objective of demonstrating the relevance of costing methods for the practice of agribusiness. Specifically, it is intended to demystify and break possible paradigms regarding its use for this niche market, especially in agriculture, in the "inside the gate" condition. We hypothesize that costing methods, as allocators of expenses incurred in the production of products and services, are more than a repository, they are means for the analysis of cause and effect in the consumption of resources that were transformed into expenses. Methodologically, a simulation was applied in a case study carried out on a farm located between the states of Sao Paulo and Parana, Brazil, with an area of 380 ha, for the 2019/2020 soybean crop. The comparison was carried out based on costing methods: by absorption, variable and production effort unit (UEP), with adaptations of the latter to a single production condition, one of the contributions of this work to studies in the area. Results obtained concluded that this method can be a precursor in the generation of competitive advantages for its users, if used systematically, combining results with the search for cause and effect, in the generation and consumption of resources used in production.