O impacto da certificação do café nos custos de produção e preço pago ao produtor rural: uma discussão sob a ótica da economia dos custos de transação

• Ano de defesa: 2021
• Autor(a) principal: Soares, Diego Ricardo Lima
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Uberlândia; Brasil; Programa de Pós-graduação em Ciências Contábeis
• Palavras-chave em Português: Cafés Especiais; Certificações; Custos; Preço; Specialty Coffees; Certifications; Costs; Price; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Contabilidade
• Link de acesso: https://repositorio.ufu.br/handle/123456789/32274; http://doi.org/10.14393/ufu.di.2021.302

Coffee growing is an activity of great importance in Brazil and in the world, which plays a very important role in the national economy. The fall in prices at the end of the 1990s, motivated by the end of the criteria, according to the new standards of requirements in the international market, highlights the need for changes in the productive sector. Allied to this, the fact that coffee is a commodity and its prices formed by the market and quoted on the stock exchange have led to the emergence of differentiation in the production of coffee, among which the role of certifications for specialty coffees stands out. Producers recognize the benefits of certifications, but point to an increase in production costs, arising from the adoption of certifications. Thus, the present study aimed to characterize the effects of coffee certifications on production costs and the price paid to rural producers. The research, in the form of a case study, used the analysis and comparison of data related to production costs, amount sold and price paid to the producer for a period of 20 years (10 years before obtaining the first certification and 10 years later) and the content analysis of an interview conducted with the administrative manager of a rural enterprise, located in Triângulo Mineiro, producer of coffees exclusively with Rainforest and UTZ certifications. The statistical results show that although there is an increase in production costs, there is also an increase in prices after certifications. However, the disproportionality of the increase in the amounts sold in relation to the price rise, suggests that the increase in the amount of sales may be associated with factors such as expansion of land, or densification of coffee planting. The increase in prices is not directly related to the factors mentioned, and may be linked to obtaining certifications. The content analysis pointed to gains in the prices of certified coffee in relation to the value of the commodity, which, in the view of the producer, is compensatory in relation to the costs of certification. By going deeper into the aspects of the production dynamics of certified coffees, an interview also noted gains in management, awareness and preservation of the environment, improvement in working conditions and closer relations with the local community.