ECONOMIC AND FINANCIAL ANALYSIS OF SOYBEAN IMPLANTATION WITH SUCCESSION OF CORN AND SUNFLOWER CROPS

Abstract

Agribusiness operates directly in the Brazilian economy. Thus, it is necessary to practice the financial monitoring of the property, as it will assist the producer in decision making. The objective of this study was to perform the economic and financial analysis of soybean implantation with succession of corn and sunflower crops from a rural property in southeastern Goiás. The economic evaluation was carried out through the study of the economic indicators arranged in gross revenue, net revenue, net present value, internal rate of return, cost benefit ratio and payback, in addition to the sensitivity analysis in order to evaluate the effects of uncertainties present during the study time, projected for the following indicators: net present value, internal rate of return , cost benefit ratio and payback. In both situations addressed, the results were satisfactory for implementation, and can be verified for area 1 NPV = R$ 2,838.46, BC = 1.10, Payback = 4 years and IRR = 16%, and for area 2 NPV = R$ 6,513.77, BC = 1.26, Payback = 3 years and IRR = 37%. When studying the two proposals, it is noted that the best results were obtained for the cultivation of the soybean crop followed by sunflower crops.