Economic simulation of a grain-producing unit and comparison of costs by the barter system

Abstract

A tool for the management of costs and income in agricultural production is provided by means of the barter system and acquisition cash for the 2016- 17 harvest on a farm in Diamantino MT Brazil, with soybean and corn. EMBRAPA, CONAB, IMEA and PECEGE/ESALQ methodologies were employed. Productivity and selling prices used were 53 sacks ha-1 and R$ 62.00 (soybean) and 90 sacks ha-1 and R$ 22.00 per sack (corn), respectively. Soybean per sack in cash mode provided CVt at R$ 44.54, CFt at R$ 15.18 and CT at R$ 59.72, whereas corn provided CVt at R$ 18.18, CFt at R$ 0.00 and CT at R$ 18.18, with an annual profit of R$ 234,176.00, at a 6.84% profit. The Barter system provided per sack CVt at R$ 44.13, CFt at R$ 15.18 and CT at R$ 59.32 for soybean, and CVt at R$ 17.96, CFt at R$ 0.00 and CT at R$ 17.96 for corn, with an annual profit of R$ 323,256.00 and a 9.28% profit. The Barter system proved to be more advantageous up to the commercialization price of R$ 66.00 and R$ 22.50 per sack, respectively, for soybean and corn.