Relação custo-lucro e produtividade nas práticas culturais da cana-de-açúcar

Objective of the study: To analyze the costs and profits of sugarcane production regarding the cultural practices of sugarcane suppliers. Methodology/approach: This study positions itself in this gap by comparatively analyzing 6 types of cultural practices: unraveling, windrowing, application of correctives, herbicides, insecticides and fertilizers, with the option of two systems Fixed rate (TF) and Variable rate (TV). Originality/Relevance: Brazil is a world reference in sugarcane production, with the State of São Paulo being the largest Brazilian producer. However, for sugarcane suppliers to maintain this activity there is a need to reduce production costs and increase profitability/ha. However, there is a theoretical-practical gap in the financial assessment (costs and profits) of different cultural practices inherent to sugarcane production. Main results: The results demonstrated that the costs of cultural practices represent more than 30% of the total sugarcane production costs. The TF system proved to be more cost-efficient in the following operations: correctives, herbicides and insecticides. In the application of fertilizers, the TV system, in broadcast mode, had the best result. Finally, the profit/ton was R$1.70, demonstrating a very low profit margin/ha given the risk of the activity. Theoretical/methodological contributions: The sample for this research comprised 55 sugarcane suppliers from the State of São Paulo, whose data were obtained through a survey. The comparative analysis was based on the difference in costs of cultural practices and the estimation of the level of certainty (profit/costs), analyzed through the cumulative frequency carried out through the Monte Carlo Simulation (SMC).