Análise da viabilidade econômica da produção de soja e pecuária em uma fazenda familiar

Abstract

This study aimed to analyze the economic feasibility between two activities developed on a rural property located in the state of Goiás, Brazil: the leasing of land for soybean cultivation and beef cattle farming. The methodology involved the preparation of comparative cash flow models over a five-year period, considering revenues, costs, investments, and taxes, as well as the application of linear regression analysis to project future price trends. For the cattle activity, the financial indicators Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index (PI), and Discounted Payback Period (DPP) were used. The results showed that beef cattle farming was economically unfeasible, presenting a negative NPV and IRR below the Minimum Attractive Rate of Return (MARR) of 24,50% per year, while the soybean land lease yielded a positive financial result, proving to be more profitable and less risky. Therefore, it is concluded that agricultural leasing represents the most profitable and secure alternative for the property analyzed, ensuring stable and predictable returns in the medium term.