Proposition of New Cost Management Models Applied to Agribusiness

The conscientious use of information about costs must be a constant practice by entrepreneurs, however, there are countless ways of working with them, determined as a costing method. These costing methods allow a more conscious decision-making, making its users aim to gain competitive advantages. This research demonstrated the importance of costing methods, demystifying and breaking possible paradigms regarding their use by agribusiness, more specifically in agriculture, in the condition of the from inside the gate, which is a peculiar term used in the agribusiness chain to refer to those who is dedicated to planting, handling, harvesting and processing. The applied methodology was the simulation in a case study carried out on a farm located between the state of Sao Paulo and Parana, Brazil, with an area of 380 ha, for the 2019/2020 soybean harvest. The comparison was made between the costing methods by absorption, variable and production effort unit (PEU), where the latter were adapted to a condition of mono production, demonstrating that this is one of the contributions of this work, however, the most important, is that it was possible to identify that this method could be a precursor in the generation of competitive advantages for its users if used systematically, allying with its results the search for the cause and effect in the generation and consumption of resources used in production.