Identificação e análise dos processos e dos custos de produção do substrato orgânico vegetal de uma empresa do ramo de paisagismo

Abstract

Given the significance of plant substrate in plant cultivation, the costs associated with its production should be analyzed and investigated across various contexts, as these costs can vary depending on factors such as material availability and quality, required processing degree, logistics involved, and the intended crop type for the substrate. Thus, the problem addressed in this study sought to answer what the production costs were and how analyzing these costs contributes to managing a landscaping company in the city of Maceió, Alagoas. The central objective was to identify and analyze the processes and costs of producing organic plant substrate in a landscaping company. To address this question and achieve the objectives, considering the organization's environment and current reality, we employed the Action Research (AR) strategy, a methodology that allows active participation of the company in the study's development. Among the findings, it was observed that 64.48% of the costs corresponded to fixed costs, with packaging being the most significant variable cost identified. These results deviate from the majority of cost research, which typically find variable costs comprising the larger part of the total production cost. The total production cost analyzed in August 2023 was R$ 12,750.57, with a production cost per kilogram of substrate produced being R$ 0.59. Fixed costs represent nearly 2/3 of the total cost, with labor expenses being the major contributor to this proportion. The identified problem was addressed, and the overall objective of the work achieved. Consequently, this study broadens the discussions surrounding costs associated with plant substrate production, laying the groundwork for further studies.