VARIABLE PRODUCTION COSTS VERSUS SALES PRICES OF COFFEE IN THE SECOND YEAR OF GROWTH
Keywords: Co ee, Agribusiness, Cost.
AbstractThe second year of co ee growth is characterized by replanting to replace plants that did not developsatisfactorily. The objective of this study was to investigate how this activity a ected the sales prices. TheAgrianual, the yearbook of Brazilian agriculture, provided the costs and sales prices used for the period1999 to 2008. For cost variables the Kolmogorov-Smirnov (Lilliefors) test was applied to verify normality ofthe data. Then the Spearman correlation coe icient and Pearson correlation coe icient were calculated toanalyze whether they were correlated linearly. Further the coe icient of determination was calculated, thatdefines how much of a cost variable is explained by the variable sales price. Finally, a linear regressionequation verified the dependence between variables, together with a standard error of estimate. Resultsshowed that in the second year of growth with replanting and the twelve cost variables a similar behavior could be drawn for nine cost variables with the sales price. Therefore inputs may be given to the ruralproducer for budget planning and a method for cost analyses.
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How to Cite
Duarte, S., Pereira, C. A., Tavares, M., & Reis, E. (1). VARIABLE PRODUCTION COSTS VERSUS SALES PRICES OF COFFEE IN THE SECOND YEAR OF GROWTH. REGE Revista De Gestão, 18(4), 675-690. https://doi.org/10.5700/rege447
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