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

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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

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22/02/2022

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