Revista de Economia e Sociologia Rural
https://revistasober.org/article/doi/10.1590/1806-9479.2022.261334
Revista de Economia e Sociologia Rural
ARTIGO ORIGINAL

Reflexos da pandemia do Covid-19 nos custos de aquisição de insumos agrícolas: uma investigação empírica com o uso da metodologia Total Cost of Ownership

Reflections of the Covid-19 pandemic on the acquisition costs of agricultural inputs: an empirical investigation using the Total Cost Ownership methodology

Mauro Lizot; Paulo Sergio Lima Pereira Afonso; Flavio Trojan; Taise Fátima Mattei; Shirley Suellen Thesari

Downloads: 1
Views: 340

Resumo

A doença Covid19, resultante da contaminação pelo vírus SARS-CoV-2, causou efeitos na economia, sobretudo no setor agrícola, que se tornou mais suscetível à elevação de custos não percebidos facilmente. Este estudo tem como objetivo analisar o impacto nos custos de aquisição de insumos, ocasionados pela pandemia do Covid-19, em pequenas propriedades rurais familiares, sob a ótica da metodologia Total Cost of Ownership (TCO). A metodologia empregada nesta investigação foi a do estudo de caso genérico em 12 propriedades rurais familiares, situadas na Região Sul do Brasil, com dados coletados entre abril de 2017 e março de 2020. Foram analisados quatro insumos comuns a todas as propriedades. Os resultados demonstraram que houve um acréscimo de 39,47% nos custos de aquisição dos insumos, equivalente a um aumento médio ponderado de 34,7%, o que impactou negativamente no resultado monetário das propriedades familiares. Concluiu-se que as propriedades foram afetadas pelos efeitos da pandemia no que se refere à compra de insumos, principalmente com o aumento dos custos de aquisição, em decorrência do desabastecimento dos suprimentos essenciais para as operações básicas das pequenas propriedades rurais.

Palavras-chave

consequências econômicas da pandemia, contabilidade rural, custo total de propriedade, agricultura familiar

Abstract

Abstract:: The Covid19 disease, resulting from contamination by the SARS-CoV-2 virus, impacted on the economy, especially in the agricultural sector, which has become more susceptible to these impacts through the rise in costs that are not easily perceived. This study aims to analyze the impact on input acquisition costs, caused by the Covid-19 pandemic, in small family farms, from the perspective of the Total Cost Ownership (TCO) methodology. The methodology used in this research was a case study in 12 family farms, located in the southern region of Brazil, with data collected from April 2017 to March 2020. Four inputs common to all properties were analyzed. The results showed that there was an increase of 39.47% in the acquisition costs of inputs and a weighted average increase of 34.7%, which had a negative impact on the monetary result of family properties. It was concluded that the properties were affected by the effects of the pandemic with regard to the purchase of inputs, mainly with an increase in acquisition costs, due to the shortage of essential supplies for the basic operations of small rural properties.
 

Keywords

economic consequences of the pandemic, rural accounting, total cost of ownership, family farming

Referências

Amitrano, C. R., Magalhães, L. C. G., & Silva, M. S. (2020). Medidas de enfrentamento dos efeitos econômicos da pandemia COVID-19: panorama internacional e análise dos casos dos Estados Unidos, do Reino Unido e da Espanha. Brasília, DF: IPEA. (Texto para Discussão)

Bacchetti, A., Bonetti, S., Perona, M., & Saccani, N. (2018). Investment and management decisions in aluminium melting: a total cost of ownership model and practical applications. Sustainability, 10(9), 1-36. http://dx.doi.org/10.3390/su10093342

Baker, T. H., & Judge, K. (2020). How to help small businesses survive COVID-19. Columbia Law and Economics, (620). http://dx.doi.org/10.2139/ssrn.3571460

Banco Interamericano de Desarrollo – BID. (2020). Retos para la agricultura familiar en el contexto del Covid-19: evidencia de productores en ALC. Washington: BID.

Barro, R. J., Ursuá, J. F., & Weng, J. (2020). The coronavirus and the great influenza pandemic: Lessons from the “Spanish flu” for the coronavirus’s potential effects on mortality and economic activity. Cambridge: National Bureau of Economic Research. Working Paper 26866. https://doi.org/10.3386/w26866

Bartik, A., Bertrand, M., Cullen, Z. B., Glaeser, E. L., Luca, M., & Stanton, C. (2020). How are small businesses adjusting to COVID-19? Early evidence from a survey. Cambridge: National Bureau of Economic Research. Working Paper 26989. https://doi.org/10.3386/w26989

Baser, U., & Bozoglu, M. (2021). The impacts of farm size on production cost and economic performance in beef cattle farming: a case of Samsun Province, Turkey. Custos e @gronegocio online, 17(1), 410-424.

Biluca, J., de Aguiar, C. R., & Trojan, F. (2020). Sorting of suitable areas for disposal of construction and demolition waste using GIS and ELECTRE TRI. Waste Management (New York, N.Y.), 114, 307-320. http://dx.doi.org/10.1016/j.wasman.2020.07.007

Brasil. (2020). Impactos econômicos da Covid-19. Recuperado em 7 de junho de 2021, de https://www.gov.br/economia/pt-br/centrais-de-conteudo/publicacoes/notas-informativas/2020/nota-impactos-economicos-da-covid-19.pdf

Caniato, F., Ronchi, S., Luzzini, D., & Brivio, O. (2015). Total cost of ownership along the supply chain: a model applied to the tinting industry. Journal Production Planning & Control, 26, 427-437. http://dx.doi.org/10.1080/09537287.2014.918285

Chawla, N., & Kumar, D. (2018). Desktop virtualization—Desktop as a service and formulation of TCO with return on investment. Advances in Intelligent Systems and Computing, 731, 599-608. http://dx.doi.org/10.1007/978-981-10-8848-3_57

Comissão Europeia – CE. (2021). O emprego e a economia durante a pandemia causada pelo novo coronavírus. Recuperado em 2 de março de 2021, de https://ec.europa.eu/info/live-work-travel-eu/coronavirus-response/jobs-and-economy-during-coronavirus-pandemic_pt

Degraeve, Z., & Roodhooft, F. (1999). Effectively selecting suppliers using total cost of ownership. The Journal of Supply Chain Management, 35(4), 5-10. http://dx.doi.org/10.1111/j.1745-493X.1999.tb00050.x

Degraeve, Z., Labro, E., & Roodhooft, F. (2000). An evaluation of vendor selection models from a total cost of ownership perspective. European Journal of Operational Research, 125, 34-58. http://dx.doi.org/10.1016/S0377-2217(99)00199-X

Degraeve, Z., Labro, E., & Roodhooft, F. (2004). Total cost of ownership purchasing of a service: the case of airline selection at Alcatel Bell. European Journal of Operational Research, 156, 23-40. http://dx.doi.org/10.1016/j.ejor.2003.08.002

Deina, C., Santos, J. L. F., Biuk, L. H., Lizot, M., Converti, A., Siqueira, H. V., & Trojan, F. (2023). Forecasting electricity demand by neural networks and definition of inputs by multi-criteria analysis. Energies, 16(4), 1712. https://doi.org/10.3390/en16041712

Del Grossi, M. (2020). Efeitos crise Covid: análise nacional e agricultura familiar. Brasília, DF: Centro de Gestão da Agricultura Familiar e Inovação (CEGAFI/UnB).

Ellram, L. M., & Siferd, S. P. (1998). Total cost of ownership: a key concept in strategic cost management decision. Journal of Business Logistics, 19(1), 55-76.

Fachin, O. (2005). Fundamentos de metodologia (4. ed., 200 p.). São Paulo: Saraiva.

Ferreira Junior, R. F., & Rita, L. P. (2020). Impactos da Covid-19 na Economia: limites, desafios e políticas. Cadernos de Prospecção, 13(2), 459-476. http://dx.doi.org/10.9771/cp.v13i2.36183

Ferreira, A. S., Silva, P. L., & Rodrigues, R. L. (2020a). Como as empresas estão se ajustando aos impactos causados pela Covid-19? um Estudo em MPEs situadas em Shoppings Centers de Feira de Santana. In XX USP International Conference in Accounting. São Paulo: FEA-USP.

Ferreira, D., Kruger, S. D., Lizot, M., & Trojan, F. (2020b). Analysis of economic and financial performance indicators of milk production in family. Custos e @gronegócio online, 16, 2–27.

Food and Agriculture Organization of the Unidet Nations – FAO. (2017). Programas no Brasil. Recuperado em 26 de maio de 2021, de http://www.fao.org/brasil/programas-e-projetos/programa/en/

Food and Agriculture Organization of the Unidet Nations – FAO. (2018). Family Farming Knowledge Platform. Recuperado em 25 de junho de 2021, de https://www.fao.org/family-farming/detail/en/c/426079/.

Gil, A. C. (2016). Métodos e técnicas de pesquisa social (6. ed.). São Paulo: Atlas.

Gray, D. E. (2012). Pesquisa no mundo real. Porto Alegre: Penso.

Gurrea-Martínez, A. (2020). Insolvency law in times of COVID-19. Ibero-American Institute for Law and Finance. Working Paper 2. http://dx.doi.org/10.2139/ssrn.3562685

Heinemann, T., Kaluza, A., Thiede, S., Dittherich, D., Linzbach, J., & Herrmann, C. (2014). Life cycle evaluation of factories: the case of a car body welding line with pneumatic actuators. In K. Rannenberg (Ed.), IFIP advances in information and communication technology (pp. 546-554). Berlin: Springer. https://doi.org/10.1007/978-3-662-44733-8_68

Hofman-Caris, R., Bertelkamp, C., De Waal, L., Van Den Brand, T., Hofman, J., Van Der, A. A. R., & Van Der Hoek, J. P. (2019). Rainwater harvesting for drinkingwater production: a sustainable and cost-effective solution in The Netherlands? Water (Basel), 11(1), 1-16. http://dx.doi.org/10.3390/w11030511

Instituto Brasileiro de Geografia e Estatística – IBGE. (2017). Censo Agropecuário. Recuperado em 6 de julho de 2021, de https://cidades.ibge.gov.br/brasil/sc/sao-lourenco-do-oeste/pesquisa/24/76693

Instituto Brasileiro de Geografia e Estatística – IBGE. (2022). Inflação. Recuperado em 14 de janeiro de 2022, de https://www.ibge.gov.br/explica/inflacao.php

Instituto Interamericano de Cooperação para a Agricultura – IICA. (2020). La agricultura familiar y el abastecimiento agroalimentario ante la pandemia Covid-19 en América Latina y el Caribe. Costa Rica: Programa de Desarrollo Territorial y Agricultura Familiar.

International Monetary Fund – IMF. Remaking the post-Covid world. (2021). Recuperado em 10 de março de 2021, de https://www.imf.org/external/pubs/ft/fandd/2021/03/COVID-inequality-and-automation-acemoglu.htm

Laperriere, A. (1987). Présentation: les méthodologies qualitatives, de la théorie à pratique. Cahiers de Recherche Sociologique, 5(2), 5-10. http://dx.doi.org/10.7202/1002023ar

Lips, M. (2017). Length of operational life and its impact on life-cycle costs of a tractor in Switzerland. Agriculture, 7(68), 1-9. http://dx.doi.org/10.3390/agriculture7080068

Lizot, M., Andrade Júnior, P. P., Lima, J. D., & Magacho, C. S. (2018a). Aplicação de um modelo de gestão de custos para tomada de decisão no agronegócio familiar. Custos e @gronegócio online, 14, 290-313.

Lizot, M., Andrade Júnior, P. P., Lima, J.D., & Trojan, F. (2018b). Method of cost management for agribusiness on small rural family properties. Agroalimentaria, 24, 41-66.

Lizot, M., Andrade Júnior, P. P., Trojan, F., Magacho, C. S., Thesari, S. S., & Goffi, A. S. (2020). Analysis of evaluation methods of sustainable supply chain management in production engineering journals with high impact. Sustainability (Switzerland), 12(1), 270. http://dx.doi.org/10.3390/su12010270

Lizot, M., Goffi, A. S., Thesari, S. S., Trojan, F., Afonso, P. S. L. P., & Ferreira, P. F. V. (2021a). Multi-criteria methodology for selection of wastewater treatment systems with economic, social, technical and environmental aspects. Environment, Development and Sustainability, 23(7), 9827-9851. http://dx.doi.org/10.1007/s10668-020-00906-8

Lizot, M., Trojan, F., & Afonso, P. (2021b). Combining total cost of ownership and multi-criteria decision analysis to improve cost management in family farming. Agriculture, 11(139), http://dx.doi.org/10.3390/agriculture11020139

Lizot, M., Andrade Júnior, P. P., Lima, J. D., Trentin, M. G., & Setti, D. (2017). Economic analysis of black oats production for grazing and silage using the extended multi-index methodology. Custos e @gronegócio online, 13, 141-155.

Lopez-Ridaura, S., Sanders, A., Barba-Escoto, L., Wiegel, J., Mayorga-Cortes, M., Gonzalez-Esquivel, C., Lopez-Ramirez, M. A., Escoto-Masis, R. M., Morales-Galindo, E., & García-Barcena, T. S. (2021). Immediate impact of COVID-19 pandemic on farming systems in Central America and Mexico. Agricultural Systems, 192, 103178. http://dx.doi.org/10.1016/j.agsy.2021.103178

Marcelino, J. A., Rezende, A., & Miyaji, M. (2020). Impactos iniciais da covid-19 nas micro e pequenas empresas do Estado do Paraná - Brasil. Boletim de Conjuntura, 2(5), 101-112.

Mascarenhas, S. A. (2012). Metodologia científica (126 p.). São Paulo: Pearson.

Mattei, T. F., & Michellon, E. (2021). Overview of organic agriculture and pesticides in Brazil: an analysis from the 2006 and 2017 censuses. Revista de Economia e Sociologia Rural, 59(4), 1-23. http://dx.doi.org/10.1590/1806-9479.2021.222254

Meher, M. M., Afrin, M., Islam, M. T., & Zinnah, M. A. (2021). Poultry farming and farmers perception towards the farming condition during COVID-19 pandemic in Bangladesh. Journal of Agriculture and Food Research, 6, 100239. http://dx.doi.org/10.1016/j.jafr.2021.100239

Michel, M. H. (2015). Metodologia e Pesquisa Científica em Ciências Sociais: um guia prático para acompanhamento da disciplina e elaboração de trabalhos monográficos (3. ed.). São Paulo: Atlas.

Ministério da Agricultura Pecuária e Abastecimento – MAPA. (2020). Agricultura familiar. Recuperado em 20 de maio de 2021, de https://www.gov.br/agricultura/pt-br/assuntos/agricultura-familiar/agricultura-familiar-1

Morin, E. (2003). O método 1: a natureza da natureza (3. ed., 477 p). Porto Alegre: Editora Sulina.

Oliveira Leme, M., Trojan, F., Francisco, A. C., & Paula Xavier, A. A. (2016). Digital energy management for houses and small industries based on a low-cost hardware. IEEE Latin America Transactions, 14(10), 4275-4278. http://dx.doi.org/10.1109/TLA.2016.7786305

Organização das Nações Unidas – ONU. (2020). Cepal: crise por causa de covid-19 será uma das piores do mundo. Recuperado em 8 de novembro de 2021, de https://agenciabrasil.ebc.com.br/economia/noticia/2020-03/cepal-crise-por-causa-de-covid-19-sera-uma-das-piores-do-mundo

Porsse, A. A., Souza, K. B. D., Carvalho, T. S., & Vale, V. A. (2020). lmpactos econômicos do COVID-19 no Brasil. Curitiba: NEDUR-UFPR. Nota Técnica NEDUR-UFPR No 01-2020.

Ramadan, S. Z. (2014). Selection of non-repairable series systems’ components with Weibull-life and lognormal-repair distributions through minimizing expected total cost of ownership approach. Modern Applied Science, 8, 104-112.

Raupp, F. M., & Beuren, I. M. (2012). Metodologia da pesquisa aplicável as ciências sociais. In I. M. Beuren (Org.), Como elaborar trabalhos monográficos em contabilidade: teoria e prática (3. ed., pp. 76-195). São Paulo: Atlas.

Renquist, J. V., Dickman, B., & Bradley, T. H. (2012). Economic comparison of fuel cell powered forklifts to battery powered forklifts. International Journal of Hydrogen Energy, 17, 12054-12059. http://dx.doi.org/10.1016/j.ijhydene.2012.06.070

Salazar, L., Schling, M., Palacios, A. C., & Pazos, N. (2020). Retos para la agricultura familiar en el contexto del Covid-19: evidencia de productores en ALC. Washington, DC: Banco Interamericano de Desarrollo.

Schneider, S., Cassol, A., Leonardi, A., & Marinho, M. M. (2020). Os efeitos da pandemia da Covid-19 sobre o agronegócio e a alimentação. Estudos Avançados, 34(100), 167-188. http://dx.doi.org/10.1590/s0103-4014.2020.34100.011

Shabani, A., Visani, F., Barbieri, P., Dullaert, W., & Vigo, D. (2019). Reliable estimation of suppliers’ total cost of ownership: an imprecise data envelopment analysis model with common weights. Omega, 87, 57-70. http://dx.doi.org/10.1016/j.omega.2018.08.002

Sharafat, A. A. (2016). Analyzing farm accounting skills related to financial performance of dairy industry: an evidence from Jordan. Journal of Agricultural Science, 8(12), 174-180. http://dx.doi.org/10.5539/jas.v8n12p174

Sharma, R. S. (2012). Accounting for agriculture. International Journal of Recent Research and Review, 2, 62-66.

Silva, E. L., & Menezes, E. (2005). Metodologia de pesquisa e elaboração de dissertação (4. ed.). Florianópolis: UFSC.

Thesari, S. S., Lizot, M., & Trojan, F. (2021). Municipal public budget planning with sustainable and human development goals integrated in a multi-criteria approach. Sustainability, 13(10921), http://dx.doi.org/10.3390/su131910921

Van De Walle, D. (2002). Choosing rural road investments to help reduce poverty. World Development, 30(4), 575-589. http://dx.doi.org/10.1596/1813-9450-2458

Yin, R. K. (2005). Estudo de caso: planejamento e métodos (5. ed.). Porto Alegre: Bookman.
 


Submetido em:
22/02/2022

Aceito em:
02/02/2023

6433f5a7a9539545da455f63 resr Articles
Links & Downloads

resr

Share this page
Page Sections