Rentability and profitability of temporary and permanent crops

Abstract

This work aims to develop a study that seeks to identify the particularities of temporary and permanent crops and by measuring the financial and economic producers who work with the cultivation of three crops - garlic, soy and apple - thus enabling the determination rentability and profitability of each one, giving the producer able to have enough data to decide which one to explore. This study was initially carried out a theoretical approach of crops to sustain the development of the calculations of Net Present Value (VPL), Internal Rate of Return (TIR) and Ebitda. The data used fot the calculations, results of observation and data collection with entities representing the producers and the northeastern state of Rio Grande do Sul. The results of applying the methods of VPL and TIR in the study of three cultures, comprising only four seasons, indicated that garlic would be more economically viable. The apple was viable, but below the Minimum Rate of Attractiveness (TMA) below the pre-established and soybeans had negative NPV and IRR. However, considering the Ebitda, soybeans had greater profitability.