IMPACTS OF THE COVID-19 PANDEMIC ON THE MANAGEMENT OF BRAZILIAN AGRIBUSINESS
IMPACTS OF THE COVID-19 PANDEMIC ON THE MANAGEMENT OF BRAZILIAN AGRIBUSINESS
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DOI: https://doi.org/10.22533/at.ed.5362405046
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Palavras-chave: Contabilidade Gerencial, Agronegócio, Covid-19, Commodities, Custo.
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Keywords: Management Accounting, Agribusiness, Covid-19, Commodity, Cost.
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Abstract: In 2021 Brazilian agribusiness was responsible for 27.4% of the GDP (Gross Domestic Product), employing one out of every three workers and accounting for 48% of Brazilian exports. World's third largest producer of food and fiber, Brazil currently ranks second in the export of agricultural products. Relevant not only quantitatively, but also for Brazilian history, agribusiness has been the field for several managerial studies, considering its strong exposure to external elements such as weather and foreign currency variations, as well as the commodity nature of its products. Emerging as a stalemate not only to agribusiness but to the entire global production chain, the Covid-19 pandemic had several effects on the economy, and it is expected that cost variables, prices, and rural management have been affected. This study aims to identify the main effects caused by the Covid-19 pandemic in agribusiness, considering possible impacts on costs, prices, and the rural producer’s management process. Semi-structured interviews were conducted with producers in the Triângulo Mineiro and Alto Paranaíba region, which is an area of national prominence in terms of grain cultivation and processing. In the interviews the perception of the producers about the appreciation of agricultural commodities and the increases in the prices of supplies, rural equipment, and in the availability of products were evidenced. There was also an appreciation of these commodities as never seen in previous years, which made it difficult to predict and apply strategies to manage costs.
- Tamira Alessandra Barbosa Leal
- Sérgio Lemos Duarte
- Denize Lemos Duarte
- Lara Cristina Francisco de Almeida Fehr