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The second year of coffee growth is characterized by replanting to replace plants that did not develop satisfactorily. The objective of this study was to investigate how this activity affected the sales prices. The Agrianual, the yearbook of Brazilian agriculture, provided the costs and sales prices used for the period 1999 to 2008. For cost variables the Kolmogorov-Smirnov (Lilliefors) test was applied to verify normality of the data. Then the Spearman correlation coefficient and Pearson correlation coefficient were calculated to analyze whether they were correlated linearly. Further the coefficient of determination was calculated, that defines how much of a cost variable is explained by the variable sales price. Finally, a linear regression equation verified the dependence between variables, together with a standard error of estimate. Results showed that in the second year of growth with replanting and the twelve cost variables a similar behavior could be drawn for nine cost variables with the sales price. Therefore inputs may be given to the rural producer for budget planning and a method for cost analyses

Variáveis dos custos de produção Versus preço de venda da cultura do café no segundo ano da lavoura