SWEET POTATO PRODUCTION COSTS AND LEVEL OF SOCIAL REPRODUCTION IN FAMILY AGRICULTURE

Abstract

The registration and control of production costs is not an activity commonly performed by family farmers. However, it is essential to understand the composition of costs to improve agricultural management, as well as to ensure good financial results. The objective of this work was to identify the production costs of sweet potato, and to simulate the added value and income of the farmer for a family production unit that wants to implement an irrigation system. The ABC costing method was used, and the average cost, the average fixed cost and the average variable cost of sweet potato were determined. The socioeconomic analysis was based on the determination of added value and income of the producer as a function of the useful agricultural area. To produce 1.0 kg of sweet potato in the analyzed period, a total expense of R$ 0.47 was required. The production of sweet potato in family farming had labor as the main cost (R$ 6,215.00 per hectare). This agricultural activity allows the maintenance of the activity by family farmers who have small properties, ensuring the level of social reproduction under the conditions studied