Open AccessECONOMIC ANALYSIS OF A PRODUCTIVE UNIT OF FAMILY-BASED ORGANIC COFFEE
Author(s) -
Hélio Orlando Menegueli,
Jéferson Luiz Ferrari,
Haloysio Mechelli de Siqueira,
Ringo Souza Batista
Publication year - 2019
Publication title -
coffee science
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.268
H-Index - 15
eISSN - 1984-3909
pISSN - 1809-6875
DOI - 10.25186/cs.v14i2.1562
Subject(s) - profitability index , agricultural science , earnings before interest and taxes , net profit , net income , unit (ring theory) , unit cost , production cost , agricultural economics , production (economics) , business , operating expense , profit (economics) , operations management , economics , environmental science , mathematics , finance , engineering , microeconomics , mechanical engineering , mathematics education
The objective of this study was to analyze the economic analysis of a family-based organic coffee production unit, called Rossmann Grange, located in the municipality of Santa Maria de Jetibá/ES, Brazil, certified organic since 2001 using the records of cost and production for the period from 2006 to 2016. The following indicators were evaluated: total operational cost; net operating income; profit and cost ratio. The results obtained were: total operating cost of R $ 476.14/bag; net operating income of R$ 3,022.66/ha; index operating cost benefit of 1.27; and profitability of the invested capital of 26.53%.