Cost analysis in Virginia tobacco production: A study on a family farm

The research had for objective to analyze the costs in the production of the tobacco Virgínia in a familiar rural property located in Araranguá-SC. For that, descriptive research with qualitative analysis was used, through a case study, with the use of documentary research and interview with the producer, based on data from the 2018-2019 harvest. The results showed that: a) tobacco production took place in 8 stages, among which the greenhouse harvest and supply showed higher expenses; and, b) the most representative costs refer to inputs and labor, equivalent to 47.87% and 39.01% of total costs, respectively. With the cost, volume and profit analysis, the accounting breakeven point was R $ 25,310.47. In the view of the producer, the results obtained could be better due to the classification of quality/price of tobacco carried out by the purchasing company. It is concluded that cost management is fundamental for agricultural activity, since it generates relevant information for decision making, subsidizing the control of costs and expenses in order to reduce them and achieve a better result since the price of sale is stipulated by the market.