Economic-financial analysis of integrated agricultural production systems

Abstract

The objective of this study was to provide economic and financial data for Integrated Agricultural Production Systems (Sipa). For this purpose, the investment analysis approach was used, based on the following indicators: Minimum Acceptable Rate of Return (MARR), Net Present Value (NPV), Equivalent Uniform Annual Value (EUAV), and Internal Rate of Return (IRR). For the economic-financial analysis of the Sipas, data from simple and integrated production systems were used, which were implemented at the Agricultural Innovation Technology Center (Nita), of the Federal University of Paraná, located at the Canguiri Experimental Station, in Pinhais. The experimental station is situated in the Iraí Environmental Protection Area (EPA), where the use of agrochemicals and other biocides commonly employed in crop management is not allowed. All evaluated systems recorded productivity under the specific production conditions of an EPA. The absorption costing method allowed for a comprehensive allocation of costs, thereby enabling the creation of the financial and economic indicators for the systems. The analysis revealed that the Crop, Crop-Livestock, and Crop-Forest systems were the most profitable, while the Livestock and Livestock-Forest systems showed moderate positive returns. As for the Forest system, the indicators were negative, failing to remunerate the invested capital.