Análise dos custos de produção de silagem de milho: estudo de caso

Abstract

Among the costs involved in agricultural production, the major ones are those with agricultural machinery and inputs. The purpose of this study was to evaluate Fixed and Variable Costs and absorption costing that were made during all the mechanized operations used in the production of corn silage. For this purpose, one harrowing was done with disk plows - two harrowings with a disk harrow; seeding and fertilization in line with a fertilizer seeder; application of herbicide and insecticide with bar sprayer; an application of Ammonium Sulphate, Potassium Chloride and Urea with a cultivator and crop with a one row forage harvester. The highest values in all the fixed costs were obtained by the tractor followed by the harvester and seeder. The depreciation presented higher value than the other Fixed Costs, followed by interest rate. Total Fixed Costs totaled R$ 1,184.30. The more than half of expenditures with 68.36%, followed by the Variable Costs with 18.26% and Fixed Costs with 13.38%. The total cost of silage production was R$ 8,852.76; being R$ 96,22 /ton and R$ 3,849.03/ha. The production cost of R$ 96,22/ton was lower than the R$ 250,00/ton marketed in the region.