Comparative analysis of temporary crops: a case study

Abstract

The main objective was based on a comparative analysis between soybean and tobacco grown on a farm. Data were calculated in the farm relating to property, fixed and variable costs and sales revenue were calculated, enabling a final analysis of production. It was concluded that soybean showed higher profit than tobacco during that period of the observation. The highest gross sales revenue was obtained through of tobacco produced on the farm, and tobacco also had the highest variable cost per hectare. It was concluded that the application of this method of Variable Costing was viable as cost control system and management information.