Estimation of production costs and profitability of Banana cultivars

Abstract

This work aims to compare the production costs and economic profitability indicators of the production of the most planted and commercialized banana cultivars in the geographical micro-region of Assis, Sao Paulo (BRS Princesa and Grande Naine). The production data and technical coefficients used in the economic simulations were obtained from the results of experimental agronomic research with the implantation of the banana plantation and the execution of three productive cycles in the municipality of Palmital (SP). For this purpose, the Total Operating Cost (TOC) methodology was used and the indicators of Gross Revenue, Operating Profit, Profitability Index; Gross Margin and Breakthrough Point. The results showed that the banana cultivars Grande Naine and BRS Princesa have an average Total Operating Cost (TOC) of R$21,210.78 and R$18,893.06 respectively. It was observed that the highest expenditures were with inputs. For the location and production system studied, the Grande Naine cultivar showed an average Operating Profit of R$ 5,049.29 higher in the three production cycles and a higher average Profitability (53.36) and increasing from the first cycle onwards, unlike the observed in the other cultivar. Therefore, it is suggested that Grand Nine is more suitable for cultivation from an economic point of view when compared to BRS Princesa.