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This paper presents an analysis of costs production of the parasitoid cotesia flavipes used as biological control of D. saccharalis, known as drill cane sugar, starting from the production monitoring and analyzing each step of the process, ie, the processes subdivided into departments. The study was conducted in a mass production of laboratory Cotesia flavipes located in the Vale Paranapanema region, in which there was possible to monitor and collect all the process information for determining and analyzing the costs. For this research we used the ABC costing method, identifying every step of allocating them into departments, thus forming the cost of each. In the study we consider only the cost of hand labor and materials. After a survey of the costs of each department, it was found that the highest consumption is services, ie, hand labor, accounted for 67% of total costs and only 33% of costs are from material. The department with increased consumption of materials is the diet, accounting for 86% of the total cost of materials and the inoculation department drill accounts for 60% of total resources with hand labor. With the determination of all the data collected, reached the conclusion that each cup of the process cost US $ 1.94 for the company, or US $ 0.06 per mass pupa.

abcustos

ANÁLISE DOS CUSTOS DE PRODUÇÃO DOS AGENTES BIOLÓGICOS PARA CONTROLE DE DIATRAEA SACCHARALIS EM CANA-DE-AÇÚCAR: UM ESTUDO DE CASO EM LABORATÓRIO DE PRODUÇÃO MASSAL